Hello, Ernie,Welcome to Just Answer and thanks for your question. Sorry, but when you cut nicotine patches you ruin the extended release capability and the whole dose (or half a dose actually) is released immediately, which can be extremely dangerous. All the brands of patches contain a strict warning NEVER to damage or cut the patches.
You can ask your medical provider about other methods to stop smoking such as Chantix or one of the other nicotine delivery systems (nasal spray, inhaler, tablets, gum).
Emsam is something completely different from a nicotine patch. You can't make generalizations between types of medications. Among the many warnings for patients taking Emsam is this one:
"Patients should be advised not to cut the Emsam system into smaller portions."Read more: http://www.drugs.com/pro/emsam.html#ixzz0peVXk8mK
Nicotine patches are also NOT to be tampered with.
What is incomplete? What else do you want to know?