Sailors, more frequently called Jack Tars. Tarpaulins are tarred cloths used commonly on board ship to keep articles from the sea-spray, etc.
The more correct spelling is tar-palling, from pall. Latin pallium, a cloak or cloth.
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Entry taken from Dictionary of Phrase and Fable, edited by the Rev. E. Cobham Brewer, LL.D. and revised in 1895.