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/usr/share/doc/libsmbclient-dev/copyright is in libsmbclient-dev 2:3.6.25-0ubuntu0.12.04.10.

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The actual contents of the file can be viewed below.

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Format: http://www.debian.org/doc/packaging-manuals/copyright-format/1.0/
Upstream-Name: samba
Upstream-Contact: samba-technical@lists.samba.org
Source: ftp://ftp.samba.org/pub/samba

Files: *
Copyright: 1992-2012 Andrew Tridgell and the Samba Team
License: GPL-3

Files: debian/*
Copyright: 2001-2011 Steve Langasek <vorlon@debian.org>,
	2005-2012 Christian Perrier <bubulle@debian.org>,
	2005-2008 Noèl Köthe <noel@debian.org>,
	2005-2008 Peter Eisentraut <petere@debian.org>, et al.
License: GPL-3

License: GPL-3
   This program is free software; you can redistribute it and/or modify
   it under the terms of the GNU General Public License as published by
   the Free Software Foundation; version 3 dated June, 2007.
   .
   This program is distributed in the hope that it will be useful,
   but WITHOUT ANY WARRANTY; without even the implied warranty of
   MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
   GNU General Public License for more details.
   .
   You should have received a copy of the GNU General Public License
   along with this program;  if not, write to the Free Software
   Foundation, Inc., 51 Franklin St, Fifth Floor, Boston,
   MA 02110-1301, USA.
   .
   On Debian GNU/Linux systems, the complete text of the GNU General
   Public License can be found in `/usr/share/common-licenses/GPL-3'.