Head removed for legal reasons?
There's no legal reason whatever to remove a toilet, only to secure it against direct overboard discharge...which can be as simple as closing the seacock and removing handle, or if you're NEVER gonna use it, just removing the head discharge hose altogether. If you're sure you'll never want to install another toilet, and if you're absolutely certain that you'll keep this boat for more than a 2-3 years, the best thing to do is remove the thru-hulls and glass over the holes. Otherwise, put plugs in 'em, close the seacocks and remove the handles, and attach and secure a length of hose to each one that's well above the waterline in case the plug fails.But before you do anything...WHY do you want to do it? What size is the boat?