There is that glorious Epicurean paradox uttered by my friend the Historian, in one of his flashing moments: "Give us the luxuries of life, and we will dispense with its necessaries." To this must certainly be added that other saying of one of the wittiest of men: "Good Americans when they die go to Paris."

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).