Oscar Wilde 1854-1900
"Talking to an admirer of Dickens, Wilde moved his hearer almost to tears by the eloquence of his enthusiasm for the master's powers. And then Wilde concluded, 'One would have to have a heart of stone to read the death of Little Nell without laughing."
from The Little, Brown Book of Anecdotes, ed by Clifton Fadiman, 1985.
However, I have always heard the above as "It takes a heart of stone not to laugh at the death of Little Nell." I so much prefer this version that I am certain it is correct. Or if it isn't, it should be. I do not doubt Oscar, but Clifton.