The answer to the contested question of "should a toilet paper roll face over or under when on the holder?" is answered. The answer is it should face OVER.Date of Patent: December 22, 1891. A quirky little piece of the Empire State's history, the first toilet paper patent was given out to a New York business man back in 1891. I'll set the top one to roll TP forward (like the patent shows) and the bottom one to roll the TP in the opposite direction. He subsequently re-patented his invention in roll form in 1891.