Benjamin Franklin, William-Temple Franklin (1818). “Memoirs of the Life and Writings of (the Same), Continued to the Time of His Death by William Temple Franklin. - London, H. Colburn 1818”, p.270
Third Annual Message to Congress, 7 Dec. 1903. "No one is above the law" appears in the U.S. Supreme Court case Mississippi v. Johnson (1867) (arguments of counsel). Even earlier, "no officer ... is above the law" is found in a Kentucky Supreme Court case, Johnston v. Commonwealth (1809).