A definition of "person" under U.S. law:

"1) a human being. 2) a corporation treated as having the rights and obligations of a person. Counties and cities can be treated as a person in the same manner as a corporation. However, corporations, counties and cities cannot have the emotions of humans such as malice, and therefore are not liable for punitive damages."

"Punitive damages" are additional damages that may be imposed over and above compensation for actual losses.