Corporations have neither bodies to kick nor souls to damn.

Andrew Jackson (1767-1845) American politician, general, US President (1829-1837)

(Spurious)

Popularly attributed to Jackson, but no published source found. Edward Thurlow (1731-1806) has been credited with the similar "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."