A joke was printed in the Greensboro (NC) Record on October 22, 1925:
 
Diner: “This soup is terrible! Send the manager here right away!”
Waiter: “It’s no use, sir. He won’t eat it, either.”—Heartrouble.
 
The joke became a standard in the category of restaurant waiter jokes.
   
   
22 October 1925, Greensboro (NC) Record, “The Fun Shop” by Maxson Foxhall Judell, pg. 1, col. 1:
USELESS
Diner: “This soup is terrible! Send the manager here right away!”
Waiter: “It’s no use, sir. He won’t eat it, either.”—Heartrouble.
   
27 October 1925, Moline (IL) Daily Dispatch,  “The Fun Shop” by Maxson Foxhall Judell, pg. 9, col. 1:
Useless.
Diner: “This soup is terrible! Send the manager here right away!”
Waiter: “It’s no use, sir. He won’t eat it, either.”
HEARTROUBLE.
 
Google Books
August 1946, Boys’ Life, “Think and Grin” by Frank Rigney, pg. 43, col. 2:
WHAT’S THE USE
“I can’t eat this stuff. Call the manager.”
“No use, sir! He won’t eat it either.”
     
Google Books
The Toastmaster’s and Speaker’s Handbook
By Herbert V. Prochnow
New York, NY: Pocket Books
1955
Pg. 329:
HE WON’T EAT IT EITHER
Disgusted Diner: “You can’t expect me to eat this stuff! Call the manager.”
Waiter: “It’s no use; he won’t eat it either.”
     
Google Books 
Joys of Jewish Humor
Compiled and Edited by Henry D. Spalding
Middle Village, NY: J. David Publishers
1985
Pg. 259:
“Waiter,” he yelled, “I can’t eat this meal. Call the manager!”
 
“It wouldn’t do you a bit good,” said the waiter. “He won’t eat it either!”
 
Google Books
Steve Allen’s Private Joke File
By Steve Allen
New York, NY: Three Rivers Press
2000
Pg. 216:
DINER: I can’t eat this stuff. Call the manager.
WAITER: It’s no use. He won’t eat it either.
   
Google Books
Ultimate Book of Jokes:
The Essential Collection of More Than 1,500 Jokes
By Scott McNeely
San Francisco, CA: Chronicle Books
2011
Pg. 155:
Waiter, waiter! I can’t eat this chicken, call the manager.
It’s no good, sir, he won’t eat it either.
 
Twitter
You Are Joking
@lahlahbean
#badjokethursday
Guest at a restaurant: “I refuse to eat this roastbeef. Please call the manager!”
Waiter: “It’s no use. He won’t eat it either.”
2:15 AM - 4 Apr 2019