I plan to do an Apocryphal Twain on this in the near future, but for now I would point you here:

http://quoteinvestigator.com/2010/05/28/golf-good-walk/ <http://quoteinvestigator.com/2010/05/28/golf-good-walk/>

I will add, QI has the earliest attribution to William Gladstone in 1924, but I have seen him quoted at least ten years earlier.

***************
Matt Seybold
Assistant Professor of American Literature & Mark Twain Studies
Elmira College
(607) 735-1957
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> On Jul 1, 2017, at 12:58 PM, Scott Holmes <[log in to unmask]> wrote:
> 
> This "quotation" has apparently shown up in the Calgary Herald, so I
> decided to ask Barbara Schmidt about it.  Twainquotes notes:- This
> quote has been attributed to Mark Twain, but until the attribution can
> be verified, the quote should not be regarded as authentic.
> 
> I know that Barbara is probably quite busy and might not have caught
> any newer discoveries about the quote, so I'm asking if anyone has
> discovered this quote in Twain's (or anyone elses) works.
> 
> -- 
> There are more things in heaven and earth, Horatio, than are dreamt of
>                          in your philosophy.
>                        http://bscottholmes.com