"_Corporations have no souls_" (Vol. ix., p. 284.).--This saying is to be
found in Coke's _Reports_, vol. x. p. 32.:
"A corporation aggregate of many is invisible, immortal, and rests only
in intendment and consideration of the law. They cannot commit treason,
nor be outlawed, nor excommunicate, _for they have no souls_, neither
can they appear in person, but by attorney."