It’s a very diplomatic phrase, but Lincoln never said it. Quote Investigator traced the expression to 19th century humorist Charles Farrar Browne, also known as Artemus Ward. In 1863, Browne created a series of fake testimonials for some lectures he was performing, including a fictitious blurb from one “O. Abe.” This “Abe” supposedly said: “I have never heard any of your lectures, but from what I can learn I should say that for people who like the kind of lectures you deliver, they are just the kind of lectures such people like.”
The testimonial was reprinted in multiple places, and versions of the saying became associated with Lincoln. Later on, a story arose that Browne had read a lecture to Lincoln, who responded with a version of the phrase. Later still, Browne’s name was dropped from the situation entirely. The writers George Bernard Shaw, Max Beerbohm, and Muriel Spark have all used the phrase — but long after it was already circulating.
By the way, other things Lincoln never said include: “In the end, it's not the years in your life that count. It's the life in your years,” and “Nearly all men can stand adversity, but if you want to test a man’s character, give him power,” among many other examples.
