Green’s Dictionary of Slang

here’s looking at you! excl.

a toast before drinking.

1876		St Louis Globe-Democrat 19 Jan. n.p.: Aftr all have ‘nominated,’ such remarks pass as ‘spiel,’ ‘put it down,’ ‘here’s looking at you,’ ‘tip,’ ‘here’s a go.’.
1893		Larry Chittenden ‘Texas Types – The Sheriff’ in Ranch Verses 132: ‘Hyars lookin’ at yer,’ Sheriff; come, boys, lets drink her down.
1897		A.H. Lewis Wolfville 332: Here’s lookin’ at you, Crawfish.
1914		Bulletin (Sydney) 9 July 7/2: ’Ere’s lookin’ at yer, Sairey! Don’t suppoge / Your Betsy is down’earted – Never fear!
1928		E. Milton To Kiss the Crocodile 219: ‘Here’s looking at you,’ said a thin, sharp-featured girl.
1933		W.R. Burnett Dark Hazard (1934) 143: ‘Let’s have another drink’ [...] ‘Here’s looking at you,’ said Jim.
1943		W.R. Burnett Nobody Lives for Ever 33: Johnny finished mixing the drinks and handed Jim one. ‘Here’s looking,’ said Johnny. They drank.
1944		J. Cary Horse’s Mouth (1948) 360: ‘Here’s looking to you, Mr Jimson.’ ‘Here’s luck.’ ‘Here’s mud.’.
1954		R. Mais Brother Man (1966) 66: ‘Here’s lookin’ at you,’ said Fellows, lifting his glass.
1959		M. Richler Apprenticeship of Duddy Kravitz (1964) 163: ‘Prosit.’ ‘Here’s looking at you.’.
1962		(con. WWII) J.O. Killens And Then We Heard The Thunder (1964) 379: Scotty said, ‘Here’s looking at you.’.