You SOB
Queeg. SOB is exactly that Souls, or living thinking People.
POB is persons on board, living or DEAD.
The Yanks use SOB as the standard and will add on for bodies.
ie 34 SOB and 2 POB.
Once herad a "Nightingale", US Navy DC-9 medical aircraft give a call similar to this.
As for the POB thing, it IS a Milirtary thing, if you don't belive me check out the RAPAC minutes for many an argument on this subject.
PS Hay Bob if it was one of you C172's that POB sounds about right.
Richo