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According to the patent (US465588A) it should be over.
Over, to prevent the spread of bacteria by touching the wall. Under is acceptable if you have a cat, who will fuck with the roll.
Over unless you got a cat or little kids
What did they do before 1891?
In the days of old when knights were bold and toilet paper wasn’t invented, they’d wipe their ass with a piece of grass and walk away contented.
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