Originally posted by KneverKnight
OK. This has been dealt with elswhere. Short answer; in your house it doesn't matter.
Long answer: From the bottom. If the roll is in a public toilet, contained within a locked box, the roll can rewind out of reach of the next user if the feed is on the top. On the bottom, this doesn't happen.
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You'd be amazed, but it can happen when dispensed from the bottom too. I've had to reach up into the box thing a few times to get the paper to roll around so the new sheet to rip off was on the bottom to hand out.