“It’s a job that’s never started that takes the longest to finish”

English writer J. R. R. Tolkien (1892-1973) wrote in The Fellowship of the Ring, the first part of The Lord of the Rings (spoken by Sam to Frodo):
 
“It’s the job that’s never started as takes longest to finish, as my old gaffer used to say.”
 
The saying has been used in business, usually changed slightly to, “It’s a job that’s never started that takes the longest to finish.” The saying has been printed on posters and ecards.
   
 
Wikipedia: J. R. R. Tolkien
John Ronald Reuel Tolkien CBE FRSL (/ˈtɒlkiːn/;[a] 3 January 1892 – 2 September 1973) was an English writer, poet, philologist, and university professor who is best known as the author of the classic high-fantasy works The Hobbit, The Lord of the Rings, and The Silmarillion.
 
Wikiquote: The Fellowship of the Ring
The Fellowship of the Ring (1954); first of three volumes in The Lord of the Rings books by J. R. R. Tolkien. It contains Book I: The Ring Sets Out and Book II: The Ring Goes South.
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The Mirror of Galadriel
It’s the job that’s never started as takes longest to finish.
. Attributed by Sam to his “old gaffer”
 
Google Books
>i>The Fellowship of the Ring:
Being the first part of The Lord of the Rings
By J. R. R. Tolkien
London: G. Allen & Unwin
1954
Pg. 376:
’It’s the job that’s never started as takes longest to finish, as my old gaffer used to say.’
 
18 July 1974, Lima (OH) News, Earl WIlson syndicated entertainment column, pg. B11, col. 5:
REMEMBERED QUOTE: “It’s the job that’s never started that takes longest to finish.”—J. R. Tolkien.
 
Google Books
String Of Pearls:
Recipes For Living Well In The Real World
By JoAnna M. Lund and Barbara Alpert
New York, NY: Penguin
2002
Pg. ?:
It’s a job that’s never started that takes the longest to finish. —J. R. R. TOLKIEN
 
Google Books
Inspiring Creativity:
An Anthology of Powerful Insights and Practical Ideas to Guide You to Successful Creating
By Rick Benze
Playa del Rey, CA: Creativity Coaching Association Press
2005
Pg. 55:
It’s a job that’s never started that takes the longest to finish. - J. R. R. Tolkien