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.The inventor of perforated toilet paper Seth Wheeler illustrated his new and futuristic creation with the paper going up and over the roll. May include: A yellowed vintage patent drawing of a toilet paper roll with the title. Item in the photo is in Primary color: Gold Parchment. Circular Page from Smart and final is dedicated to help you save when you shop. Check our Weekly ad page for instant savings, coupons, and more offers. When Completing the Form 100S: Use black or blue ink on the tax return sent to the FTB. Print name and address (in CAPITAL LETTERS). Circular Page from Smart and final is dedicated to help you save when you shop.