The Importance of Being Earnest act 1 (1895). The same lines appear, as a dialogue between Lord Illingworth and Mrs. Allonby, in A Woman of No Importance, act 2 (1893).
Lord Philip Dormer Stanhope Chesterfield, Philip Dormer Stanhope Earl of Chesterfield (1855). “The Works of Lord Chesterfield: Including His Letters to His Son, Etc : to which is Prefixed, an Original Life of the Author”, p.440