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In page Salute:

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The Naval salute differs in that the palm of the hand faces down towards the shoulder. This dates back to the days of sailing ships, when tar and pitch were used to seal a ship's timbers from seawater. To protect their hands, officers wore white gloves and it was considered most undignified to present a dirty palm in the salute, so the hand was turned through 90 degrees.[citation needed] A common story is that Queen Victoria, having been saluted by an individual with a dirty palm, decreed that in future sailors of the fleet would salute palm down, with the palm facing the ground.[1]