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.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. The inventor of perforated toilet paper Seth Wheeler illustrated his new and futuristic creation with the paper going up and over the roll. 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. We cut slits in the toilet paper rolls about 1-2 inches (2.5- 5.1 cm)deep and then fanned out the strips. We cut different flower ends on the tip of each strip. Here's the part that's surprising. The company in 1922 offered two colors of toilet paper. So we can remove that cardboard tube from the middle.