The 1891 patent for the toilet paper roll literally states that the end of the roll should be hanging off the exterior, in other words, it should be placed in the ‘over’ position.
Also know, how high off the floor should toilet paper holder be?
about 26 inches
Then, which way does toilet paper go over or under? According to science, the correct way to hang toilet paper is “over.” Why? Because “under” vastly increases the possibility that food-poisoning bacteria will spread from the restroom to the rest of the workplace.