1857: The first American patent for a toilet, the 'plunger closet', was granted. 1858: The first flush toilets on the European continent may have been installed in Christiania (now Oslo), Norway. The toilets were probably imported from Britain, as they were referred to by the English term “water closets”.
Seth Wheeler's 1891 patent shows the original placement of the toilet paper roll using an "over" approach. Not that you should ever blindly follow the crowd, but a whopping 70% of the population prefers the “over” position.
Seth Wheeler was credited with the invention and later assigned the rights to the patent to the Albany Perforated Wrapping Paper Company.