Emperor Tiberius (r. 14-47)
“A good shepherd shears his flock; he does not flay them.”
- In The Twelve Caesars (Tiberius, sec. 32), Suetonius recorded the above quote as a response from Tiberius sent to governors who were asking about taxation policy. The line presumably came from a letter that was preserved in Rome during the time of Suetonius (c. 70-130+).