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/usr/share/doc/sgml-base/copyright is in sgml-base 1.26+nmu4.

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This the Debian package of sgml-base.  It was assembled by Christian
Schwarz <schwarz@debian.org>.  It is currently maintained by Ardo van
Rangelrooij <ardo@debian.org>.

Copyright:

Copyright (C) 1997 Christian Schwarz <schwarz@debian.org>.
Copyright (C) 2001-2004 Ardo van Rangelrooij <ardo@debian.org>
Copyright (C) 2012 Helmut Grohne <helmut@subdivi.de>

This is free software; you may redistribute it and/or modify it under
the terms of the GNU General Public License as published by the Free
Software Foundation; either version 2, or (at your option) any later
version.

This 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.

On a Debian system a copy of the GNU General Public Licence can be
found in the file '/usr/share/common-licenses/GPL'.