In his book Unequal Protection, Thom Hartmann discusses the issue of corporate personhood and points out that the court did not establish it in the Santa Clara County v. Southern P. R. Co., 118 U.S. 394 (1886) case.  The idea is not discussed in the case, only contained in the case synopsis, which was written by a court clerk with connections to the railroad industry.  The whole idea is a fraud.