I find if you have pets or small children in your house, it's in your best interest to have your toilet paper under the bottom. This way, if a pet/child decided to do a spinning trick on it, the paper doesn't shoot out all over the floor. However, I find over the top to me more convienent and asthetically pleasing.
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"In buying a horse or taking a wife, shut your eyes tight and commend yourself to God."
-Tuscan proverb
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