“When good Americans die, they go to Paris,' the ghost said, after taking a drag on a small cigarette.”

Quoted by Oliver Wendell Holmes, The Autocrat of the Breakfast Table (1858), ch. 6.

Act I.
A Woman of No Importance (1893)
Source: The Picture of Dorian Gray
Context: Mrs. Allonby: They say, Lady Hunstanton, that when good Americans die they go to Paris.
Lady Hunstanton: Indeed? And when bad Americans die, where do they go to?
Lord Illingworth: Oh, they go to America.

Sane Man (1989)

Source: The Old Man and the Sea

Holmes attributed the remark "Good Americans, when they die, go to Paris" to "one of the wittiest of men". Later writers have attributed the saying to friend and fellow Saturday Club member Thomas Gold Appleton. In 1859, Ralph Waldo Emerson, also a member of that club, recorded in one of his journals, "T. Appleton says, that he thinks all Bostonians, when they die, if they are good, go to Paris." Emerson in His Journals, ed. Joel Porte (1982), p. 486. Neither sentence has been found in the published writings of Appleton, but the remark may have been made in the presence of Holmes and Emerson. Oscar Wilde used the Holmes version in The Picture of Dorian Gray (1890), p. 75 (Complete Works, vol. 4, 1923), and A Woman of No Importance (1893), p. 180 (Complete Works, vol. 7, 1923).
The Autocrat of the Breakfast Table (1858)

Source: The Gates

2016, State of the Union address (January 2016)

Before the Invasion of Iraq, BBC News (April 24, 2003), "Tariq Aziz in U.S. Custody; New York Moves Closer to Rebuilding at Ground Zero" http://edition.cnn.com/TRANSCRIPTS/0304/24/se.00.html.