A recent question asked about the source of a quote about puns attributed to Edgar Allen Poe. @Rand al'Thor found out that the quote could be found in Poe's marginalia but that the idea was older. @Mithical then found a similar quote attributed to Jonathan Swift:
Puns are disliked by none but those who can't make them.
This is quoted in a letter to the editor(s) of the magazine The Monthly Mirror in July 1807. However, the quote does not come from the fragment attributed to Swift that follows the letter.
I have found that Swift worked on a text entitled The Art of Punning (in an 1808 edition of his work that can be consulted on Archive.org) but that text, nor the volume in which it was published appear to contain the quote mentioned above.
So did Jonathan Swift really say or write this, or is this yet another example of misattributed quotations?