We were told:

Here lies Gillian, still and placid;
Who added water to the acid.
Clever Jane did as she oughter;
Added acid to the water.

And the reason for doing this is not simply to do with splashing, per se: If you add water to acid, the first drops of water will react completely and exothermically with the acid, very likely boiling it. If, on the other hand you add the acid to the water, the acid reacts completely with the water, and dissipates.