Where defendant used loud and offensive language in a conversation with a village marshal, as one of a crowd engaged in disturbing the peace, and the marshal neglected to restrain defendant or preserve order, he was not a "person" whose peace could be disturbed, within a village ordinance providing that, if any person shall willfully disturb the peace of any other person by loud and unusual noise, loud and offensive conversation, etc., he shall be adjudged guilty of a misdemeanor. Village of Salem v. Coffey, 88 S. W. 772, 113 Mo. App. 675. Nonresident "In the statutes authorizing issuance of garnishment on the application of any 'person,' the word 'person' has been held to inIclude all individuals, nonresidents as well as residents, corporations, and sovereignties." Disconto Gesellschaft v. Umbreit, 106 N. W. 821, 828, 127 Wis. 651, 15 L. R. A. (N. S.) 1045, 115 Am. St. Rep. 1063 (dissenting opinion by Cassoday, C. J.). The use of the word "person," in Laws 1905, p. 126, c. 105, amending Rev. St. 1898, c. 2948, by adding the provision that if there be none of such persons in the state, and the defendant corporation has or holds itself out as having an office or place of business in the state, or does business, then service may be made upon the person doing such business or in charge of such office or place of business, the word "person" shows that the Legislature intended to reach a class not covered by the word "agents" used elsewhere in the section, but it is not broad enough to include one merely temporarily in the state, to whom though not connected with the business, was intrusted for collection a bill due a foreign corporation. Honerine Min. & Mill. Co. v. Tellerday Steel Pipe & Tank Co., 88 Pac. 9, 11, 31 Utah, 326. Officer of corporation shall include a referee, and clause 19 declares that the word "persons" includes corporations and officers. By section 2, cl. 7, bankruptcy courts are invested with such jurisdiction in law and in equity as will enable them to exercise original jurisdiction in bankruptcy proceedings to cause the estates of bankrupts to be collected, reduced to money and distribut ed, and to determine controversies in relation thereto, except as otherwise provided, and section 23, par. "a," confers jurisdiction on the United States Circuit Courts in certain controversies between circumstances over trustees and adverse claimants concerning property claimed by the trustee, except as to proceedings in bankruptcy, jurisdiction over which rests exclusively in bankruptcy courts, and by paragraph "b" suits brought by the trustee, except those to recover property under certain specified sections of the act, can be brought in the bankruptcy court only by consent of the proposed defendant. that a referee in bankruptcy had jurisdiction of a proceeding to compel the officers of a corporation to pay over the proceeds of stock sales alleged to belong to the corporation, and also to pay an amount assessed against them for unpaid shares. In re Kornit Mfg. Co., 192 Fed. 392, 394. Held, Partnership, firm, company, society, joint-stock company, or association A "person" includes a joint-stock comCole v. Manson, 85 N. Y. Supp. 1011, pany. 42 Misc. Rep. 149. A partnership is an entity distinct from that of its members, and is recognized in law a "person." Clay, Robinson & Co. v. as Douglas County, 129 N. W. 548, 549, 88 Neb. 363, Ann. Cas. 1912B, 756. A partnership cannot sue, for it is not natural or artificial "person." Phillips v. Holmes, 51 South. 625, 626, 165 Ala. 250. a A partnership is a "person" in the sense in which that term is used in the federal bankruptcy act (Act Cong. July 1, 1898, c. 541, § 1, subd. 15, 30 Stat. 544). In re Everybody's Grocery & Meat Market, 173 Fed. 492. Laws 1892, p. 1487, c. 677, § 5, defines the term "person" to include a corporation or joint association, as well as a natural person. People v. Taylor, 85 N. E. 759, 760, 192 N. Y. 398. The word "person" or "persons" shall be held to include firms, companies, and associations. Revenue Law (Acts 1898, No. 170, p. of Assessors, 46 South. 117, 118, 121 La. 108, 126 Am. St. Rep. 313; General Electric Co. v. Board of Assessors, 46 South. 122, 123, 121 La. 116. The president of a corporation is a "per-346, § 91). National Fire Ins. Co. v. Board son," within Comp. Laws. § 4804, declaring that any person, agent, manager, or clerk of a corporation, with whom any money shall be deposited or intrusted, who shall appropriate it to his own use, shall be guilty of embezzlement. State v. Weber, 103 Pac. 411, 412, 31 Nev. 385. Bankr. Act July 1, 1898, c. 541, § 1, cl. 7. 30 Stat. 544, provides that the term "court" The word "person," as provided by Ky. St. § 457, may extend and be applied to bodies politic and corporate, societies, communities, and the public generally, as well as individuals, persons, and joint-stock.com panies. Commonwealth v. Adams Exp. Co., | to the state between March 1st and Septem97 S. W. 386, 387, 23 Ky. 720. The word "person," as used in the statutes relating to railroad commissioners, includes partnerships or joint-stock companies. Gen. St. 1901, § 5997. Kansas City, Outer Belt & Electric R. Co. v. Board of Railroad Com'rs, 84 Pac. 755, 756, 73 Kan. 168. ber 1st, moving personal property into the state that acquires a situs therein before September 1st, said property shall be assessed and taxes thereon collected for the current year, notwithstanding one member of the firm was a resident of the state before the 1st day of March, and the other member was, and has been at all times, a resident of another state. Bivins & Carroll v. Bird, 121 Pac. 1080, 1081, 31 Okl. 286. Under the bankruptcy act of July 1, 1898, a partnership is insolvent if the partnership property is insufficient to pay the firm debts, because it is a "person" (section 1 son" is insolvent under that act whose prop[19], c. 541, 30 Stat. 545), because any "pererty is insufficient to pay its debts (section 1 [15], c. 541, 30 Stat. 544), and the only propdebts is the firm property, and the only erty a partnership has or can apply to its Under Const. art. 9, § 18, giving the Corporation Commission power to regulate all transmission companies doing business in the state in all matters relating to the performance of their public duties and their charges therefor, and section 34, providing that the term "transmission company" shall include any company or other person holding or operating for hire any telegraph or telephone line, and that the term "person" shall include individuals, partnerships, and corporations, the Corporation Commission has supervision of a telephone company owned solely by an individual and operated for hire in all mat- Bertenshaw, 157 Fed. 363, 368, 85 C. C. A. 61, ters relating to the performance of its pub-17 L. R. A. (N. S.) 886, 13 Ann. Cas. 986. lic duties and charges. Hine v. Wadlington, 109 Pac. 301, 26 Okl. 389. Laws 1901, p. 19, c. 3, making it unlawful to permit minors in saloons, etc., provides (section 7) that the word "person," as used in the act, shall be deemed to mean firm or corporation, as well as natural person, and the person managing the business of such firm or corporation shall be liable to the penalties prescribed by this act. Territory v. Church, 91 Pac. 720, 721, 14 N. M. 226. While it is true that section 59 of the Bankrupt Act contains the only provision of the act expressly defining who may file a petition to have a debtor adjudged an involuntary bankrupt, and that that provision is confined to creditors, and section 5, read with section 59, seems to confine the right to creditors, yet section 4a declares that any "person" owing debts, except a corporation, shall be entitled to the benefit of this act as a voluntary bankrupt, and section 1 declares that the word "persons," unless inconsistent with the context, shall include partnerships. In re J. M. Ceballos & Co., 161 Fed. 445, 448. An unincorporated association is not a "person," and has not the power to sue or be sued; but when it has been organized and conducted for profit it will be treated as a partnership, and its members held liable as partners. Slaughter v. American Baptist Publication Society (Tex.) 150 S. W. 224, 226. The word "person," in section 2, art. 2, of the general revenue act approved March 10, 1909, providing that "a person moving into this state from another state between March 1st and September 1st shall list his personal property acquiring an actual situs therein before September 1st and the same shall be assessed and placed upon the tax roll and the taxes thereon collected, etc.," includes a firm; and where a firm moves in debts it owes are the firm debts. In re Neither the judicial recognition by the courts of a state of the partnership entity, nor the provisions of the bankruptcy act, which define a partnership to be a "person" within the meaning of the act, and authorize it to be adjudged a bankrupt (Bankr. Act July 1, 1898, c. 541, §§ 1a [19], 5a, 30 Stat. 544, 547), work a change of the established rule fixing the substantive rights of creditors respectively, of the partnership and of its individual members. In re Telfer, 184 Fed. 224, 226, 106 C. C. A. 366. Pregnant woman Laws Del. vol. 17, p. 523, c. 226, § 2 (Rev. Code 1852, amended in 1893, p. 930), makes it a crime for any person to administer to or advise a pregnant woman with intent to prosel any person so intending to procure a cure a miscarriage, or to "aid, assist, or counmiscarriage." Held, that the word “person,” in the quoted clause, means some person other than the pregnant woman, and an indictment under such clause, charging defendants with having counseled a pregnant woman who was intending to procure her own miscarriage, is bad. State v. Parm (Del.) 60 Atl. 977, 978, 5 Pennewill, 556. Private corporation The words "person" or "persons" includes corporations. In re Charge to Grand Jury, 151 Fed. 834, 845; Cole v. Manson, 85 N. Y. Supp. 1011, 42 Misc. Rep. 149. A corporation by both the civil and common law is a "person," an artificial person. Davoust v. City of Alameda, 84 Pac. 760, 761, 149 Cal. 69, 5 L. R. A. (N. S.) 536, 9 Ann. Cas. 847. A corporation is included in the term "person" as used in the statutes. Goldzier v. Central R. Co. of New Jersey, 88 N. Y. Supp. 214, 215, 43 Misc. Rep. 667 (citing Under Civ. Code, § 14, the word "person," as used in the statutes, includes a corporation as well as a natural person. Western Union Telegraph Co. v. Superior Court of Sacramento County, 115 Pac. 1091, 1098, 15 Cal. App. 679. In the construction of statutes the term "person," being generally understood as denoting a natural person, will be taken in that sense, unless from the context or other parts of the act it appears that artificial persons, such as corporations, were also intended to be expressed. Commonwealth v. Real Estate Trust Co., 60 Atl. 551, 553, 211 Scharmann & Sons v. De Palo, 72 N. Y. Supp., derson-White Mfg. Co., 59 S. E. 476, 477, 107 1008, 66 App. Div. 29). Va. 626, 17 L. R. A. (N. S.) 324; Portland Ry., Light & Power Co. v. Railroad Commission of Oregon, 109 Pac. 273, 274, 56 Gr. 468; Arkansas Stave Co. v. State, 125 S. W. 1001, 1003, 94 Ark. 27, 27 L. R. A. (N. S.) 255, 140 Am. St. Rep. 103; Chicago, R. I. & P. Ry. Co. v. State, 111 S. W. 456, 460, 86 Ark. 412; Louisville & N. R. Co. v. Central Stockyards Co., 97 S. W. 778, 797, 133 Ky. 148; Southern R. Co. v. Greene, 49 South. 404, 409, 160 Ala. 396; Hammond Beef & Provision Co. v. Best, 40 Atl. 338, 340, 91 Me. 431, 42 L. R. A. 528; Huber v. Martin, 105 N. W. 1036, 103S, 127 Wis. 412, 3 L. R. A. (N. S.) 653, 115 Am. St. Rep. 1023, 7 Ann. Cas. 400 (citing Covington & L. Turnp. Road Co. v. Sanford, 17 Sup. Ct. 198, 164 U. S. 578, 41 L. Ed. 560; Pembina Consol. Silver Min. & Mill. Co. v. Pennsylvania, 8 Sup. Ct. 737, 125 U. S. 181, 189, 31 L. Ed. 650; Santa Clara County v. Southern P. R. Co., 6 Sup. Ct. 1132, 118 U. S. 394, 30 L. Ed. 118); Willis v. McKinnon, 70 N. E. 957, 962, 178 N. Y. 451 (citing Pembina Consol. Silver Min. & Mill. Co. v. Pennsylvania, 8 Sup. Ct. 737, 125 U. S. 181, 31 L. Ed. 650). Pa. 51. Laws 1892, p. 1487, c. 677, § 5, defines the term "person" to include a corporation or joint association, as well as a natural person. People v. Taylor, 85 N. E. 759, 760, 192 N. Y. 398. The word "person" or "persons" shall be held to include corporations. National Fire Ins. Co. v. Board of Assessors, 46 South. 117, 118, 121 La. 108, 126 Am. St. Rep. 313; General Electric Co. v. Assessors, 46 South. 122, 123, 121 La. 116 (citing Revenue Law, Acts 1898, No. 170, p. 346, § 91). V. S. 21, provides that the word "person" may extend and be applied to bodies corporate and political. Gokey v. Boston & M. R. Co., 130 Fed. 994, 995. The word "person," as provided by Ky. St. § 457, may extend and be applied to bodles politic and corporate, societies, communities, and the public generally, as well as individuals, persons, and joint-stock companies. Commonwealth v. Adams Exp. Co., 97 S. W. 386, 387, 123 Ky. 720. A corporation is a "person" within the meaning of the fourteenth amendment to the federal Constitution of the United States and other constitutional clauses. Hammond Beef & Provision Co. v. Best, 40 Atl. 338, 340, 91 Me. 431, 42 L. R. A. 528. Corporations are persons within the federal and state Constitutions, guaranteeing to all persons due process of law. Kiley v. Chicago, M. & St. P. Ry. Co., 119 N. W. 309, 312, 138 Wis. 215; United States v. McHie, 194 Fed. 894, 898; Lawrence v. Rutland R. Co., 67 Atl. 1091, 1092, 80 Vt. 370, 15 L. R. A. (N. S.) 350, 13 Ann. Cas. 475; Ex parte Case, 116 Pac. 1037, 1038, 20 Idaho, 128; Kansas Natural Gas Co. v. Haskell, 172 Fed. 545, 566 (quoting and adopting definitions in Charlotte, C. & A. R. Co. v. Gibbes, 12 Sup. Ct. 255, 142 U. S. 386, 35 L. Ed. 1051); Chicago, R. I. & P. Ry. Co. v. State, 111 S. W. 456, 460, 86 Ark. 412; American De Forest Wireless Telegraph Co. v. Superior Court of City and County of San Francisco, 96 Pac. 15, 16, 153 Cal. 533, 17 L. R. A. (N. S.) 1117, 126 Am. St. Rep. 125; Ward Lumber Co. v. Hen Corporations are "persons" within the provisions of the federal and state Constitutions guaranteeing to all persons the equal protection of the laws. Kiley v. Chicage, M. & St. P. Ry. Co., 119 N. W. 309, 312, 138 Wis. 215; United States v. McHie, 194 Fed. 894, 898; Lawrence v. Rutland R. Co., 67 Atl. 1091, 1092, 80 Vt. 370, 15 L. R. A. (N. S.) 350, 13 Ann. Cas. 475; Carrithers v. City of Shelbyville, 104 S. W. 744, 745, 126 Ky. 769, 17 L. R. A. (N. S.) 421; Ex parte Case, 116 Pac. 1037, 1038, 20 Idaho, 128; Chicago, R. I. & P. Ry. Co. v. State, 111 S. W. 456, 460, 86 Ark. 412; Missouri & N. A. R. Co. v. State, 121 S. W. 930, 931, 92 Ark. 1, 31 L. R. A. (N. S.) 861, 135 Am. St. Rep. 164; McGuire v. Chicago, B. & Q. R. Co., 108 N. W. 902, 905, 131 Iowa, 340, 33 L. R. A. (N. S.) 706; American De Forest Wireless Telegraph Co. v. Superior Court of City & County of San Francisco, 96 Pac. 15, 16, 153 Cal. 533, 17 L. R. A. (N. S.) 1117, 126 Am. St. Rep. 125; Beaumont Traction Co. v. State, 122 S. W. 615, 618, 57 Tex. Civ. App. 605; Boone v. State, 54 South. 109, 110, 170 Ala. 57, Ann. Cas. 1912C, 1065; Portland Ry., Light & Power Co. v. Raliroad Commission of Oregon, 109 Pac. 273, 274, 56 Or. 468; Arkansas Stave Co. v. State, 125 S. W. 1001, 1003, 94 Ark. 27, 27 L. R. A. (N. S.) 255, 140 Am. St. Rep. 103; State v. Texas & P. Ry. Co., 143 S. W. 223, 225; Chicago, R. I. & P. Ry. Co. v. State, 111 S. W. 456, 460, 86 Ark. 412; Louisville & N. R. Co. v. Central Stockyards Co., 97 S. W. 778, 797. 133 Ky. 148; Southern R. Co. v. Greene, 49 South. 404, 409, 160 Ala. 396; Hammond Beef & Provision Co. v. Best, 40 Atl. 338, 340, 91 Me. 431, 42 L. R. A. 528; Huber v. Martin, 105 N. W. 1036, 1038, 127 Wis. 412, 3 L. R. A. (N. S.) 653, 115 Am. St. Rep. 1023, 7 Ann. Cas. 400 (citing Covington While a corporation is not a "citizen" within the meaning of the federal Constitution, yet it is a "person" within its terms. Southern R. Co. v. Greene, 49 South. 404, 409, 160 Ala. 396. & T. Turnp. Road Co. v. Sanford, 17 Sup. Ct. | foreign corporations within the limits of its 198, 164 U. S. 578, 41 L. Ed. 560; Pembina jurisdiction as its lawmaking body may conConsol. Silver Min. & Mill. Co. v. Pennsyl- sider to be requisite for protection of its invania, 8 Sup. Ct. 737, 125 U. S. 181, 189, 31 terest and policies. In re Speed's Estate, 74 L. Ed. 650; Santa Clara County v. Southern N. E. 809, 811, 216 Ill. 23, 108 Am. St. Rep. P. R. Co., 6 Sup. Ct. 1132, 118 U. S. 394, 30 189. L. Ed. 118); Willis v. McKinnon, 70 N. E. 957, 962, 178 N. Y. 451 (citing Pembina Consol. Silver Min. & Mill. Co. v. Pennsylvania, 8 Sup. Ct. 737, 125 U. S. 181, 31 L. Ed. 650). While corporations are entitled to the equal protection of the law with individuals, the inherent rights of a corporation are entirely separate and distinct from those of a natural person; they being created by the statute, with no powers except those conferred thereby. State v. Central Lumber Co., 123 N. W. 504, 513, 24 S. D. 136, 42 L. R. A. (N. S.) 804. A foreign corporation, though a person, under Statutory Construction Law, § 5, is not a citizen, within the provision of the United States Constitution that citizens of each state shall be entitled to the privileges and immunities of citizens of the several states. In re Avery's Estate, 92 N. Y. Supp. 974, 979, 45 Misc. Rep. 529. A corporation doing business within a A will established a trust, and gave a state other than that of its creation, having an office and agents therein, and subject to power of appointment to A., the beneficiary A. died, leaving a last will the process of its courts, is a "person," with- of the trust. in the meaning of the equality clause of the under which the trustee of the first will fourteenth amendment of the federal Con- was appointed executor and by which A. exstitution. Adams v. Standard Oil Co. of Ken-ercised in full the power of appointment. tucky, 53 South. 692, 694, 97 Miss. 879. Held, that the power of appointment to such "persons" and in such manner as she shall have directed was not limited to natural persons, but included a foreign charitable cor Since a corporation is a person within the federal Constitution guaranteeing to all persons equal protection of the laws, corporation. porations are also within the protection of the fourth, and fifth, amendments of such Constitution. United States v. McHie, 194 Fed. 894, 898. A corporation is not a "person" within the fifth amendment of the federal Constitution, providing that no person shall be compelled in any criminal case to be a witness against himself. In re Bornn Hat Co., 184 Fed. 506, 508. A foreign corporation applying for admission to do business in a state, although a "person," is not within the jurisdiction of such state within Const. U. S. Amend. 14, forbidding a state to deny to any "person withIn its jurisdiction" the equal protection of its laws. State ex rel. Atlantic Horse Ins. Co. v. Blake, 144 S. W. 1094, 1096, 241 Mo. 100, Ann. Cas. 1913C, 1283. A corporation is not a "person" within the meaning of the concluding clause of the first section of the fourteenth amendment of the Constitution, which declares that no state Farmers' Loan & Trust Co. v. Shaw, 107 N. Y. Supp. 337, 339, 56 Misc. Rep. 201 (citing In re Fox, 52 N. Y. 530, 11 Am. Rep. 751; Pembina Con. Silver Mining & Milling Co. v. Pennsylvania, 8 Sup. Ct. 741, 125 U. S. 189, 31 L. Ed. 650). A statute of a general nature concerning parties to an action includes corporations, though the words "person" and "he" and similar designations pointing to natural persons only in their literal sense are used. Norwich Pharmacal Co. v. Abaly, 113 N. W. 963, 964, 133 Wis. 530. The word "person," as used in the statutes relating to railroad commissioners includes corporations. Kansas City, Outer Belt & Electric R. Co. v. Board of Railroad Com'rs, 84 Pac. 755, 756, 73 Kan. 168 (citing Gen. St. 1901, § 5997). A corporation has been held to be a "person" within the meaning of the statute of limitations, providing that when a "per son" is out of the state limitations shall not Colonial & U. S. Mortg. Co. v. Northwest run against a cause of action against him. Thresher Co., 103 N. W. 915, 917, 14 N. D. 147, 70 L. R. A. 814, 116 Am. St. Rep. 642, 8 Ann. Cas. 1160 (citing Olcott v. Tioga R. Co., 20 N. Y. 210, 75 Am. Dec. 393). shall deprive any person of personal property In the absence of special disability, any person may be a beneficiary under a will; and a statute of wills, designating any persons as capable of taking, includes corporations. In re Beck's Estate, 121 Pac. 784, 786, Under St. 1903, § 457, providing that, the word "person" may extend and be applied to corporations, the court under a statutory authority to appoint some discreet, fit "person" to act as public administrator, was authorized to appoint a corporation for that office, the corporation being organized under an act giving it authority to act as guardian, executor, or administrator. Louisville & N. R. Co. v. Herndon's Adm'r, 104 S. W. 732, 735, 126 Ky. 589. An indictment, which alleged that the false pretense was made to a certain corporation, sufficiently alleged the "person" to whom the false pretense was made; Code 1907, § 1, providing that the word "person" includes a corporation. Bailey v. State, 48 South. 791, 792, 159 Ala. 4, 17 Ann. Cas. 623. Where a city ordinance provided that any person who should obstruct any street, etc., should be liable, etc., the word “person” included corporations. McKee v. Peters, 126 S. W. 255, 256, 142 Mo. App. 286. A city ordinance providing that it shall be unlawful for any engineer, conductor, or other "person" to run or permit to be run on any railroad track within the limits of the city any locomotive engine, car, or train at A corporation is not a person within Laws 1876, c. 296, by which certain sections of Laws 1875, c. 299, which originally required all "persons" to comply with certain restrictions, was amended by extending the provisions of the act to "corporations" and in another section to the officers or agents of a greater speed than eight miles per hour apcorporations, thus making the amended sec-plies to railroad corporations operating railtions read "persons or corporations" and roads within the city. Southern R. Co. v. "person or officer or agent of any corpora- Jones, 71 N. E. 275, 276, 33 Ind. App. 333. tion" as it was evident intention of the Legislature not to confound the two terms. Tewksbury v. Schulenberg, 41 Wis. 584, 596. Chancery Act April 3, 1902 (P. L. p. 511, art. 2, § 5), providing for the method of service of process for appearance on defendant, does not mention corporations by name, but as the name "person" includes corporations if they fall within the general design of the act, this section warrants such service of process on a corporation defendant as is equivalent to personal service on an individual. Martin v. Atlas Estate Co., 65 Atl. 881, 882, 72 N. J. Eq. 416. The statute providing that, after the adoption of the stock law in any county, "no person within the county" shall be required to fence against stock not permitted to run at large, exempts a railway company from the obligation to fence its tracks in a county in which the stock law has been adopted; the word "person" in the statute including corporations. Missouri, K. & T. Ry. Co. of Texas v. Tolbert (Tex.) 90 S. W. 508, 509. A charter fee would not accrue to the state upon the consolidation of several existing corporations, so as to form a new corporation by virtue of P. S. 4287, as amended The word "person," as used in the me- by Acts 1908, No. 103, providing that “three chanic's lien acts of West Virginia, includes or more persons of age" may form a corpoa corporation, the state Constitution declar- ration; the word "persons" not including coring that the word "person" includes corpora-porations. State v. Rutland Ry., Light & tions, if not restricted by the context. A cor- Power Co., 81 Atl. 252, 253, 85 Vt. 91. poration employed to supervise the construction of an electric railway by means of the personal services of its officers and servants is entitled to a lien therefor. Wetzel & T. R. Co. v. Tennis Bros. Co., 145 Fed. 458, 462, 75 C. C. A. 266, 7 Ann. Cas. 426. Code W. Va. 1899, c. 75, § 7, which provides that "every workman, laborer, or other 'person' who shall do or perform any work or labor by virtue of any contract for any incorporated company" shall have a lien for the value of such work, gives a lien to a corporation which comes within its terms, under chapter 13, § 17, giving rules for the construction of the statutes, and providing that "the word 'person' includes corporations if not restricted by the context." Tennis Bros. Co. v. Wetzel & T. R. Co., 140 Fed. 193, 199. The word "person" within a provision in a water power company's charter that it should not prevent any "person" owning land on the river from operating mills, etc., includes a corporation. Roanoke Rapids Power Co. v. Roanoke Navigation & Water Power Co., 75 S. E. 29, 33, 159 N. C. 393. The word "person" in federal legislation includes corporations. United States v. First Nat. Bank of Anamoose, 190 Fed. 336, 346. A corporation is a "person" within the Sherman Anti-Trust Act. Union Pac. Coal Co. v. United States, 173 Fed. 737, 739, 97 C. C. A. 578. A "corporation" is a "person" within the express provision of Bankr. Act, § 1, subd. 19. Dressel v. North State Lumber Co., 107 Fed. 255, 256. The expression "person engaged chiefly in farming or the tillage of the soil," in Bankr. Act July 1, 1898, c. 541, § 4b, 30 Stat. 547, providing that any natural person, except a wage-earner, or a person engaged chiefly in farming or the tillage of the soil, and any corporation principally engaged in manufacturing, may be adjudged an involuntary bankrupt, applies only to natural persons, and not to corporations. In re Lake Jackson Sugar Co., 129 Fed. 640, 643. A corporation is a "person," within the meaning of Civ. Code 1910, § 4413, relating |