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.

Opinion:
RICE v. UNITED STATES.
Circuit Court of Appeals, Fifth Circuit.
February 9, 1929.
No. 5328.
Thos. J. Walsh, of Memphis, Tenn., for appellant.
John H. Cook, U. S. Atty., of Clarksdale, Miss., and Lester G. Fant, Asst. U. S. Atty., of Holly Springs, Miss.
Before WALKER and BRYAN, Circuit Judges, and GRUBB, District Judge.
GRUBB, District Judge.
This is an appeal from an order of the District Court denying a petition of appellant to review the sentence imposed by the court upon apxrellant under her plea of guilty to an indictment containing three counts, charging her. with violations of the internal revenue law. The assignments of error present two questions for decision.
First. Were tho offenses charged in the indictment existing offenses when committed, or had the pertinent provisions of the revenue law been then superseded and repealed by the National Prohibition Law (27 USCA). This question had been answered by the case of United States v. Stafoff, 260 U. S. 477, 43 S. Ct. 197, 67 L. Ed. 358, as to offenses committed after November 23, 1921, the date of the passage and taking effect of the Supplemental Prohibition Act, commonly called the Willis-Campbell Act (42 Stat. 222). In the Stafoff Case tho Supreme Court said: “But the Supplemental Act that wo have quoted puts a new face upon later dealings. From the time that it went into effect it had the same operation as if instead of saying that tho laws referred to shall continue in force it had enacted them in terms. Tho form of words is not material when Congress manifests its will that certain rules shall govern henceforth. Swigart v. Baker, 229 U. S. 187, 198 [33 S. Ct. 645, 57 L. Ed. 1143]. Of course, Congress may tax what it also forbids. 256 U. S. 462 [41. S. Ct. 551, 65 L. Ed. 1043]. For offenses committed after the new law, United States v. Yuginovieh cannot be relied upon.” The offenses charged in the indictment were alleged to have been committed after the Willis-Campbell Act had become effective, and were existing offenses, when committed. The plea of guilty waived all defenses other than that the indictment charged no offenses under the laws of the United States.
Second. The appellant contends that tho sentence of three years was excessive upon the theory that the indictment, though containing three separate counts, charged but one offense under the revenue laws, and justified the imposition of two years only, which was the maximum term of imprisonment f,or any of the offenses charged in any of the three separate counts. Whether there would have been but one offense charged had all counts of the indictment, as properly construed, related to the identical same faets, need not be determined. All the counts charged the offense to have been committed “about or on the 7th day of November in the year of our Lord nineteen hundred and twenty-seven.” Under such averments the appellee could have proven without variance any offenses that had been committed at any time prior to the date alleged within the period of the Statute of Limitations. Upon the appellant’s plea of guilty to the indictment, the District Court could rightfully assume that the three counts presented separate offenses, and this court on appeal must make the same assumption. The appellant’s plea of guilty to the three counts of the indictment authorized imposition of the maximum upon every one of the three counts. The sentence of three years was within the competency of the court, and not excessive.
, The petition to or bill of review was rightfully denied, neither ground sustaining it, and the judgment and sentence of the District Court is affirmed.

Question: What is the nature of the first listed respondent?

Choices:
private business (including criminal enterprises)
private organization or association
federal government (including DC)
sub-state government (e.g., county, local, special district)
state government (includes territories & commonwealths)
government - level not ascertained
natural person (excludes persons named in their official capacity or who appear because of a role in a private organization)
miscellaneous
not ascertained

Answer: 2