“Why does Santa go down the chimney on Christmas Eve?”/“Because it soots him.”

A Christmas riddle is:
   
Q: Why does Santa go down the chimney on Christmas Eve?
A: Because it soots (suits) him.

 
The Christmas pun has been cited in print since at least December 1894.
 
           
Google Books
December 1894, The American School Board Journal (Milwaukee, WI),  pg. 15, col. 3:
Kindergarten teacher: “Jimmy, Why do you believe that Santa Claus comes down the chimney to get into the house, why don’t he come through the window?”
Jimmy: “Because it soots him better.”
 
22 December 1894, Charlotte (NC) Observer, pg. 3, col. 2:
Suitable to the Season.
Danville, Va., Register.
We learn from an ancient almanac that Santa Claus comes down the chimney because it soots him.
   
25 December 1895, New Berne (NC) Daily Journal,  pg. 1, col. 2:
XMAS CONUNDRUMS.
Why did Santa Claus come down the chimney? Because it soots him.
 
Chronicling America
5 December 1917, The Evening Telegram (Lakeland, FL), “Wavelets from the Deep” by C. Green, pg. 4, col. 2:
Willie: “Why does Santa Clause come down the chimney, Mamma?”
Fond Parent: “I guess because it SOOTS him, dearie.”
 
20 November 1966, Philadelphia (PA) Inquirer Public Ledger, Marlboro Book Store sec., pg. 13, col. 4:
RIDDLES, ENIGMAS AND CONUNDRUMS.
By Darwin Hindman. “Why does Santa Claus always go down the chimney—because it soots him”
     
24 December 1994, Newsday (Long Island, NY), “Smiles,” Kidsday sec.:
Why does Santa Claus go down the chimney?
Because it soots him.
Neave Casey, Lynbrook
   
Google Books
Christmas Around the World
By Emily Kelley
Minneapolis, MN: Millbrook Press
2004
Pg. 46:
Q: Why does Santa Claus go down the chimney on Christmas Eve?
A: Because it soots him so well.
 
Twitter
Michael Klobe‏
@klobetime
Why does Santa always go down the chimney? Because it soots him!
3:02 PM - 17 Dec 2008
   
Google Books
Oor Wullie:
The Big Bucket of Laughs Joke Book

By Oor Wullie
Edinburgh, Scotland: Black & White Publishing Ltd
2015
Pg. ?:
Why does Santa go down chimneys?
Oor Wullie: Because it soots him!
 
Twitter
The Show 89.7 PBAFM‏
@TheShowPBAFM
Why does Santa go down the chimney on Christmas Eve?
Because it ‘soots’ him!
#ChristmasCrackerJokes
3:24 PM - 5 Dec 2017