Definitely OVER the roll. I put a new roll on yesterday and had a freak attack when I put it on wrong.

Although I have to admit I get pretty lazy sometimes and don't stick the TP on the roller when it's time for a new roll. However, that really doesn't fly with my best friend who happens to share a bathroom with me on our side of the apartment, and she's also an over the roll kinda girl.
JD
:p