Over?
Under?
Stand it on its edge and pull off what you need?
Based on the patent application
https://www.google.com/patents/US465588 the debate is now over.
Or at least we know how the inventor intended it to be done.
Now the question is, how many of you heretics are going to amend your ways?
But fear not - we can begin a new debate. From the patent application:
The patent reads, "My invention consists in a roll of wrapping paper with perforations on the line of the division between one sheet and the next, so as to be easily torn apart, such roll of wrapping paper forming a new article of manufacture."
Wrapping paper, people! Not wiping paper. We can debate the Victorian delight in obfuscation and deflection when it came to discusing things about the human body, and whether or not "wrapping" is such an obfuscation.
My vote is "I hope so".stay safe.