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… is from page 324 of the 1982 Liberty Fund issue of the 1978 Oxford University Press edition of Adam Smith [2]‘s Lectures on Jurisprudence [3] (available on-line here) [4]:
No doubt the raising of a very exorbitant tax, as the raising as much in peace as in war, or the half or even the fifth of the wealth of the nation, would, as well as any other gross abuse of power, justify resistance in the people.