Here's the oldest version I can find:

From The Railroad Telegrapher, (St. Louis: Order of Railroad Telegraphers, 1932), Volume 49, page 663:

JOHN SMITH OBEYS ORDERS

I had twelve bottles of whiskey in my cellar and my wife made me empty the contents of each and every one down the sink, so I proceeded to do as my wife desired and withdrew the cork from the first bottle, poured the contents down the sink except for one glass which I drank.

I then withdrew the cork from the second bottle and did likewise, with the exception of one glass which I drank.

I extracted the cork from the third bottle, emptied the good old booze down the bottle, except a glass which I devoured.

I pulled the bottle from the cork of the next and drank one sink out of it, then threw the rest down the sink.

I pulled the sink out of the next cork and poured the bottle down my neck.

I pulled the next bottle out of my throat and poured the cork down the sink, all but the sink which I drank.

I pulled the next cork from my throat and poured the sink down the bottle and drank the cork.

Well, I had them all emptied and steadied the house with one hand and counted the bottles which were 24, so counted them again when they came around again and I had 74, and as the houses came around I counted them and finally I had all the houses and the bottles counted and I proceeded to wash the bottles, but couldn't get the brush in the bottles so I turned them inside out and wiped them all, and we went upstairs and told my other half all about what I did, and Oh Boy, I've got the wifest little nice in the world.

*
Michigan Purchasing Management (Detroit, Mich.: Purchasing Management Association of Detroit, 1932), page 33, contains a similar story, but with the attribution:

"— By BD Packer in the Philadelphia Purchaser."

For other versions, see the threads:

Lyrics to TEN LITTLE BOTTLES, as recited by Johnny Bond

Lyrics to TALL TALE, by Watt Nicoll, as sung by Hamish Imlach