Serious Eats
In Order That You May Furnish an Account of All These Places
Via blogger Jason Kottke, a snip from the first restaurant review in the New York Times:
Very well," replied the editor-in-chief. "Dine somewhere else to-day and somewhere else to-morrow. I wish you to dine everywhere, -- from the Astor House Restaurant to the smallest description of dining saloon in the City, in order that you may furnish an account of all these places. The cashier will pay your expenses."
It dates to New Year's Day 1859, and was unearthed by the blogger shortly after the Times opened up access to the site for free. Here's the full PDF.