I'm No Angel (motion picture) (1933). Nigel Rees, in his Quote ... Unquote Newsletter, has found this joke appearing earlier in the cartoon "Pop" in 1921: "woman: 'You say what you like, Pop! Marriage is a jolly good institution!' POP: 'Yes! But who wants to live in an institution?"
Attributed to Aristotle in Diogenes Laertius "The Lives and Opinions of Eminent Philosophers" translated by C. D. Yonge and Henry G. Bohn (p. 188), 1853.