Upper Saxony
It was particularly to distinguish the lands from 'Lower Saxony', a concept which arose later in popular usage (though never enforced) as a term for the original Saxon lands in north and west Germany (where Low German dialects had spread), in what is now the state of Lower Saxony, as well as the adjacent Westphalian region, Holstein and the western part of today's Saxony-Anhalt north of the Harz range (Eastphalia).
Lower Saxony
The state of Lower Saxony was formed after World War II by merging the former states of Hanover, Oldenburg, Brunswick and Schaumburg-Lippe. Hanover, a former kingdom, is by far the largest of these contributors by area and population and has been a province of Prussia since 1866. The city of Hanover is the largest and capital city of Lower Saxony.