Reference to:
Article using the phrase
"at night all cats are grey"
Advice to a Young Man on the Choice of a Mistress
by Benjamin Franklin
1745
&
Keep the Aspidistra Flying
A novel by George Orwell
1936, Available in the Penguin Classics series
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All Cats Are Grey in literature
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Benjamin Franklin, Advice to a Young Man on the Choice of a Mistress (1745).
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The full letter is here:
https://www.swarthmore.edu/SocSci/bdorsey1/41docs/51-fra.html
His meaning is obvious. Below is the latter part of the letter.
5. Because in every Animal that walks upright, the Deficiency of the Fluids that fill the Muscles appears first in the highest Part: The Face first grows lank and wrinkled; then the Neck; then the Breast and Arms; the lower Parts continuing to the last as plump as ever: So that covering all above with a Basket, and regarding only what is below the Girdle, it is impossible of two Women to know an old from a young one. And as in the dark all cats are grey, the Pleasure of corporal Enjoyment with an old Woman is at least equal, and frequently superior, every Knack being by Practice capable of Improvement.
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6. Because the Sin is less. The debauching a Virgin may be her Ruin, and make her for Life unhappy.
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7. Because the Compunction is less. The having made a young Girl miserable may give you frequent bitter Reflections; none of which can attend the making an old Woman happy.
8thly and Lastly They are so grateful!!
Keep the Aspidistra Flying
p74:
'"But how could you, dash it! After you have just said goodnight to Rosemary - a really charming girl like that!"
"At night all cats are grey," said Gordon, with the feeling that he voiced a profound and cynical wisdom.'
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As 'Other Voices' appears to reference Keep The Aspidistra Flying, this reference seems to be the likely source.
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The book also refers to the main character being in a cell, though not a death cell.
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All Cats Are Grey, the song
I never thought that I would find myself
In bed amongst the stones
The columns are all men
Begging to crush me
No shapes sail on the dark deep lakes
And no flags wave me home
In the caves
All cats are grey
In the caves
The textures coat my skin
In the death cell
A single note
Rings on and on and on
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Songwriters: Laurence Andrew Tolhurst / Robert James Smith / Simon Gallup
All Cats Are Grey lyrics © Universal Music Publishing Group