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I just can't resist

"Do you know who decided that corporations are people, too? Congress. To see that, you don't need to read any further than 1 U.S.C. §1, the very first law on the books. It reads: 'In determining the meaning of any Act of Congress, unless the context indicates otherwise [...]the words 'person' and 'whoever' include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals.'

from http://catholicdefense.blogspot.com/2014/06/4-things-you-probably-have-wrong-about.html 

See also http://www.law.cornell.edu/uscode/text/1/1 
for the very first section of U.S. Code of Law:
"In determining the meaning of any Act of Congress, unless the context indicates otherwise—
words importing the singular include and apply to several persons, parties, or things;
words importing the plural include the singular;
words importing the masculine gender include the feminine as well;
words used in the present tense include the future as well as the present;
the words “insane” and “insane person” shall include every idiot, insane person, and person non compos mentis;
the words “person” and “whoever” include corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals;
“officer” includes any person authorized by law to perform the duties of the office;
“signature” or “subscription” includes a mark when the person making the same intended it as such;
“oath” includes affirmation, and “sworn” includes affirmed;
“writing” includes printing and typewriting and reproductions of visual symbols by photographing, multigraphing, mimeographing, manifolding, or otherwise.

I might also mention that Thomas Hobbes mentioned the idea of corporate persons, and he's probably not the first to do so.

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