The world owes a debt of gratitude to engineer and tech writer Owen Williams. He uncovered Seth Wheeler's original 1891 patent application for perforated toilet paper, tweeted it, and in so doing, finally settled the disagreement on how it is supposed to hang. Toilet paper drum roll, please…
There you have it. Overhand it is. As though there was ever any doubt. Underhand makes no sense. You really want to reach beneath the roll to grab the paper right before you reach beneath yourself? That's too much arm extension; you're liable to sprain something. Overhand just works better in every way. If you need more proof, here's another image from Google's patent database:
We need to bring back the holder with the little hands on it. (via Google)
It's crazy to think that barely 100 years ago, no one had ever thought of perforating the sheets on toilet paper. Back then, everyone was tearing it with two hands, willy-nilly. Then again, we've all done that in the past, when we were too drunk to find the dots.
Elegant Johns has always preferred to hang toilet paper "over" and will continue to in our portable toilets, porta johns and mobile bathrooms and porta pottys.