“They (corporations) cannot commit treason, nor be outlawed nor excommunicate, for they have no souls.”

—  Edward Coke

Case of Sutton's Hospital, 10 Rep. 32.; 77 Eng Rep 960, 973 (K.B. 1612).

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Edward Coke 18
English lawyer and judge 1552–1634

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This is widely attributed to Jackson on the internet, but in research done for Wikiquote, no published source has been found. Similar remarks, "Corporations have neither bodies to be punished, nor souls to be condemned, they therefore do as they like." and "It has no soul to damn and no body to kick." have been attributed to Edward Thurlow, 1st Baron Thurlow (9 December 1731 – 12 September 1806).
Disputed

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Quoted in John Poynder, Literary Extracts (1844), vol. 1, p. 268. https://archive.org/stream/literaryextracts01poynuoft#page/268/mode/2up
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?"

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“Neither a lofty degree of intelligence nor imagination nor both together go to the making of genius. Love, love, love, that is the soul of genius.”

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True genius without heart is a thing of nought - for not great understanding alone, not intelligence alone, nor both together, make genius. Love! Love! Love! that is the soul of genius. - Nikolaus Joseph von Jacquin, entry in Mozart's souvenir album (1787-04-11) from Mozart: A Life by Maynard Solomon [Harper-Collins, 1966, ISBN 0-060-92692-9], p. 312.
Misattributed

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“As a psychopathic creature, the corporation can neither recognize nor act upon moral reasons to refrain from harming others.”

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