Task: songer_genresp1

What follows is an opinion from a United States Court of Appeals.
Intervenors who participated as parties at the courts of appeals should be counted as either appellants or respondents when it can be determined whose position they supported. For example, if there were two plaintiffs who lost in district court, appealed, and were joined by four intervenors who also asked the court of appeals to reverse the district court, the number of appellants should be coded as six.
In some cases there is some confusion over who should be listed as the appellant and who as the respondent. This confusion is primarily the result of the presence of multiple docket numbers consolidated into a single appeal that is disposed of by a single opinion. Most frequently, this occurs when there are cross appeals and/or when one litigant sued (or was sued by) multiple litigants that were originally filed in district court as separate actions. The coding rule followed in such cases should be to go strictly by the designation provided in the title of the case. The first person listed in the title as the appellant should be coded as the appellant even if they subsequently appeared in a second docket number as the respondent and regardless of who was characterized as the appellant in the opinion.
To clarify the coding conventions, consider the following hypothetical case in which the US Justice Department sues a labor union to strike down a racially discriminatory seniority system and the corporation (siding with the position of its union) simultaneously sues the government to get an injunction to block enforcement of the relevant civil rights law. From a district court decision that consolidated the two suits and declared the seniority system illegal but refused to impose financial penalties on the union, the corporation appeals and the government and union file cross appeals from the decision in the suit brought by the government. Assume the case was listed in the Federal Reporter as follows:
United States of America,
Plaintiff, Appellant
v
International Brotherhood of Widget Workers,AFL-CIO
Defendant, Appellee.
International Brotherhood of Widget Workers,AFL-CIO
Defendants, Cross-appellants
v
United States of America.
Widgets, Inc. & Susan Kuersten Sheehan, President & Chairman
of the Board
Plaintiff, Appellants,
v
United States of America,
Defendant, Appellee.
This case should be coded as follows:Appellant = United States, Respondents = International Brotherhood of Widget Workers Widgets, Inc., Total number of appellants = 1, Number of appellants that fall into the category "the federal government, its agencies, and officials" = 1, Total number of respondents = 3, Number of respondents that fall into the category "private business and its executives" = 2, Number of respondents that fall into the category "groups and associations" = 1.
When coding the detailed nature of participants, use your personal knowledge about the participants, if you are completely confident of the accuracy of your knowledge, even if the specific information is not in the opinion. For example, if "IBM" is listed as the appellant it could be classified as "clearly national or international in scope" even if the opinion did not indicate the scope of the business. 
Your task is to determine the nature of the first listed respondent.

DUFFY, Circuit Judge.
This action was brought in equity by plaintiff, as the holder of special assessment bonds issued by defendant. Plaintiff alleged liability of the municipality by reason of collections which it claimed were made in cash, and which defendant insisted had been made by surrender of bonds. The cause was referred to a special master, who found the issues favorable to plaintiff. After deducting sums theretofore paid to plaintiff, the master computed that principal in the amount of $91,178.83, plus $68,271.70 interest, was due plaintiff on April 30, 1947, and he recommended that a judgment against the defendant be entered for $159,450.53 and costs.
The district court sustained defendant’s exceptions to the master’s report, and entered judgment favorable to plaintiff for $5,000, a sum which defendant conceded' to be due to plaintiff. Upon appeal to this court we reversed the district court and remanded for entry of judgment consistent with our opinion. 7 Cir., 190 F.2d 791, cer-tiorari denied 342 U.S. 909, 72 S.Ct. 303. In our opinion we stated, 190 F.2d at page 796: “The findings of the master are not clearly erroneous; it is our opinion that they are correct, and that the defendant’s objections to the master’s report should have been overruled, and judgment entered in favor of the plaintiff in the sum of $159,450.53, plus costs.”
Thereafter a petition by defendant for rehearing was denied. A petition by plaintiff for a clarification of our opinion was also denied. In this petition plaintiff asked that the trial court be directed to include in its judgment interest on moneys, unlawfully withheld, computed from May 1, 1947, to and including the date when the final decree would be entered.
Upon remand the district court directed that there be included in the judgment interest computed from May 1, 1947, to the date of said judgment. The matter before us on this appeal and the only contested issue is whether the district court erred in including interest from the end of the previous accounting period to the date of its judgment.
Defendant argues that this issue was determined when this court denied the petition to clarify our opinion. We feel that defendant’s contention in this respect is without merit. All this court decided in denying plaintiff’s petition was that there was no necessity for a clarification of its opinion as filed. We thought the opinion sufficiently clear, although this appeal would indicate it was not as clear to defendant as it was to us.
We turn now to the merits of the issue before us. The jurisdiction of the court is based upon diversity of citizenship, and the substantive law of Illinois is therefore applicable. Sec. 2 of the Interest Act of Illinois, Sec. 2, Chap. 74, Ill.Rev. Stat.1951 Ed., provides in part: “Creditors shall be allowed to receive at the rate of five (5) per centum per annum for all moneys after they become due on any bond * * * [and] on money received to the use of another and retained without the owner’s knowledge; and on money withheld by an unreasonable and vexatious delay of payment.” Among the findings of the special master approved by this court were the following: “The defendant Village, in its Trust capacity, has collected in cash certain sums that are lawfully applicable only to payments on the plaintiff’s bonds and coupons. This money has been had by the defendant Village and willfully withheld from the beneficiary and upon determination of the amount so withheld from the plaintiff, the Village is liable therefor.”
In a somewhat similar situation this court applied Illinois law in Norfolk & W. Ry. Co. v. Board of Education of City of Chicago, 7 Cir., 114 F.2d 859. In that case the plaintiff was the holder of certain tax anticipation warrants and the defendant appealed from the judgment entered on the mandate issued by this court, assigning as error the trial court’s allowance of interest which was not expressly set forth in the mandate. This court stated, 114 F.2d at page 862: “We cannot accede to defendant’s premise that it is not liable for interest. That question, obviously, must be determined tinder the laws of Illinois. * * Smith-Hurd Ann.Stat. 'Chap. 74, Sec. 2, provides that creditors shall be allowed interest at the rate of five per cent on all money received to the use of another and retained and on moneys withheld by unreasonable or vexatious delay. Under Rothschild v. Village of Calumet Park, 350 Ill. 330, 183 N.E. 337, and Conway v. City of Chicago, 237 Ill. 128, 86 N.E. 619, municipalities are liable for interest where they have lawfully obtained and unlawfully and wrongfully withheld or converted moneys of trust character, and, under the statute, they are liable in an action of as-sumpsit, for moneys had and received.”
We think it clear that under Illinois law the district court was correct in^allowing interest from the last date of the accounting period, as computed by the master, to the date of the district court judgment.
A very similar situation is found in Blair v. Durham, 6 Cir., 139 F.2d 260. In that case the appellate court affirmed the judgment below and issued a mandate which was silent as to interest. Under the laws of Tennessee, interest is tolbe computed on judgments to the date of payment. The Court of Appeals for the Sixth Circuit said, 139 F.2d at page 261: “Interest upon a judgment secured by positive law is as much a part of the judgment as if expressed in it. (Citing.) * * * It is also well established that existing statutes affecting judgments and mandates at the time of entry or issuance become a part of them and must be read into such judgments and mandates as if an express provision to that effect were inserted therein.”
Defendant contends that as this is a proceeding in equity the Interest Act of Illinois has no application. However, such is not the law of Illinois. Rothschild v. Village of Calumet Park, supra, upon which this court relied in the Norfolk & W. Ry. Co. v. Board of Education of City of Chicago case, supra, was an action in equity.
Judgment affirmed.

Question: What is the nature of the first listed respondent?
A. private business (including criminal enterprises)
B. private organization or association
C. federal government (including DC)
D. sub-state government (e.g., county, local, special district)
E. state government (includes territories & commonwealths)
F. government - level not ascertained
G. natural person (excludes persons named in their official capacity or who appear because of a role in a private organization)
H. miscellaneous
I. not ascertained
Answer:

Answer: D