Authors:

Corporations have neither bodies to be punished, nor souls to be condemned, they therefore do as they like.

In Poynder 'Literary Extracts' (1844) vol. 1 (usually quoted 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?')
Corporations have neither bodies to be punished, nor souls to be condemned, they therefore do as they like.