The reason was to do with riding. The puttee was more prone to unwind if a soldier was on a horse and the tape was at the top. It would rub against the animal or saddle and unravel. If the puttee was taped off at the ankle it was not rubbing against the horse or stirrups.
And that in particular leads to my question about the artillery. The guns were moved by horse, but did that mean all the gun crew wore their puttees mounted style?
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Res ipsa loquitur
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