Historically, corporations had tried to gain recognition as “people” or as individual human beings; however, corporations in a sense are not human beings because a corporation has multiple owners or shareholders. In 1809, the case that began this general idea was the Bank of the United States v. Deveaux, the government sued a tax collector in Georgia for failing to pay state taxes on his property. In Deveaux defense, the argument was that he could to be sued since a corporation was not a person; therefore, the verdict was on Deveaux favor (Santa Clara, 1886). However, in the year of 1886, a case was beneficial for the corporations since they gained the acceptance to be identified as a human being.
The case of Santa Clara County v. Southern