“To the governors who recommended burdensome taxes for his provinces, he [Tiberius] wrote in answer that it was the part of a good shepherd to shear his flock, not skin it.”

—  Tiberius

From Suetonius, The Twelve Caesars, III. Tiberius, Ch. 32; translation by J. C. Rolfe
Latter component of the quotation often paraphrased as Boni pastoris est tondere pecus non deglubere.
Indirect quotations

Original

Praesidibus onerandas tributo provincias suadentibus rescripsit boni pastoris esse tondere pecus non deglubere.

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Tiberius 9
2nd Emperor of Ancient Rome, member of the Julio-Claudian d… -42–37 BC

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“He answered some governors who had written to recommend an increase in the burden of provincial taxation, with: "A good shepherd shears his flock; he does not flay them."”
Praesidibus onerandas tributo provincias suadentibus rescripsit boni pastoris esse tondere pecus, non deglubere.

Source: The Twelve Caesars, Tiberius, Ch. 32

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“With the ablest and most excellent men of his time, of high and of humbler rank, he maintained noble relations of mutual fidelity… As he himself never abandoned any of his partisans… but adhered to his friends--and that not merely from calculation--through good and bad times without wavering, several of these, such as Aulus Hirtius and Gaius Matius, gave, even after his death, noble testimonies of their attachment to him.]]The superintendence of the administration of justice and the administrative control of the communities remained in their hands; but their command was paralyzed by the new supreme command in Rome and its adjutants associated with the governor, and the raising of the taxes was probably even now committed in the provinces substantially to imperial officials, so that the governor was thenceforward surrounded with an auxiliary staff which was absolutely dependent on the Imperator in virtue either of the laws of the military hierarchy or of the still stricter laws of domestic discipline.”

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