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Edward Thurlow

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Corporations have neither bodies to be punished, nor souls to be condemned; they therefore do as they like.
--
Quoted in John Poynder, Literary Extracts (1844), vol. 1, p. 268.
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This is often misquoted as "Did you ever expect a corporation to have a conscience, when it has no soul to be damned, and no body to be kicked?"

 
Edward Thurlow

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