_"Corporations have no Souls," &c._ (Vol. viii, p. 587.).--The following,
which I extract from Hone's _Table-Book_, is probably the remark to which
your correspondent B. alludes:
"Mr. Howel Walsh, in a corporation case tried at the Tralee assizes,
observed that a corporation cannot blush. It was a body, it was true;
had certainly a head--a new one every year--an annual acquisition of
intelligence in every new lord mayor. Arms he supposed it had, and long
ones too, for it could reach at anything. Legs, of course, when it made
such long strides. A throat to swallow the rights of the community, and
a stomach to digest them! But who ever yet discovered, in the anatomy
of any corporation, either bowels or a heart?"