Note 284 — Chapter XV · PERSONS.

Savigny, System, sect. 90: “The aggregate of the members who compose a corporation differs essentially from the corporation itself.” The Great Eastern Ry. Co. v. Turner, L. R. 8 Ch. at p. 152: “The Company is a mere abstraction of law.” Flitcroft’s Case, 21 Ch. D. at p. 536: “The corporation is not a mere aggregate of shareholders.” Salomon v. Salomon & Co. (1897) A. C. at p. 51: “The company is at law a different person altogether from the subscribers to the memorandum.”