ldquo So far as legal theory is concerned a person is any being whom the law regards as capable of ...........

“So far as legal theory is concerned, a person is any being whom the law regards as capable of rights and duties. Any being who is so capable is a person, whether a human being or not, and no being that is not so capable is not a person even though he be a man. Persons are the substances of which rights and duties are the attributes. It is only in this respect that persons possess judicial significance and this is the exclusive point of view from which personality receives legal recognition. This statement is made by:

Salmond

Gray

Keeton

Paton

Explanation:

- Option 1: Salmond

John Salmond is a well-known legal theorist who defined persons in legal contexts as those capable of rights and duties.

- Option 2: Gray

John Chipman Gray challenged the concept of corporate personality within the legal framework and had specific views distinct from Salmond’s general definition.

- Option 3: Keeton

George Keeton addressed jurisprudence principles but didn't define legal personality in the quoted way.

- Option 4: Paton

George Paton, like Keeton, discussed jurisprudential concepts but is not credited with the given statement.