Source, in full
This was an epitaph Fields proposed for himself in a 1925 article in Vanity Fair. It refers to his long standing jokes about Philadelphia (his actual birthplace), and the grave being one place he might actually not prefer to be. This is often repeated as "On the whole, I'd rather be in Philadelphia.", or "All things considered, I'd rather be in Philadelphia." which he might have stated at other times. It has also sometimes been distorted into a final dig at Philadelphia: "Better here than in Philadelphia." Fields' actual tomb at Forest Lawn in Glendale, California simply reads "W. C. Fields 1880–1946".