opinion: KERNER, Circuit Judge.
  This action was brought by Paul A. Porter, Administrator, Office of Price Administration, to recover statutory damáges under § 205(e) of the Emergency Price Control Act of 1942 as amended, 50 U.S.C.A. Appendix § 925(e). From a judgment for defendants, Philip B. Fleming, Temporary Controls Administrator, who was substituted for the Price Administrator, appeals. The facts are not in dispute. The complaint alleged that defendants had sold baby-strollers at prices in excess of the maximum price established by the General Maximum Price Regulation as amended (7 F.R. 3153). It was stipulated and the trial court found as a fact that the legal maximum price for the baby-strollers to wholesalers, was $5.95 for each stroller; that between January 12, 1945 and July 7, 1945, defendants had sold and delivered to four wholesalers 1,447 baby-strollers at a price of $7.45 each; and that if a recovery is legally assessable on the sale of the 1,447 baby-strollerg, the amount over the permissible maximum, price is $2,170.50. On these findings the court concluded that although defendants had violated the Regulation, it was a technical violation; it was not wilful.
  The question is whether the trial judge erred in refusing to award judgment for the Administrator. We think that he did.
  The court must apply the statute as it finds it. The pertinent provisions of § 205 (e) are certain and definite. They provide that if a seller violates the maximum price regulations, his liability is absolute. As we have noted, the facts are undisputed. Defendants sold the baby-strollers at prices in excess of the maximum price established by the Regulation. In such a situation, the fact of defendants’ lack of intent or wilfulness is not germane to the question of whether they should be held in damages. As stated by the court in the case of Bowles v. Heinel Motors, Inc., D.C., 59 F.Supp. 759, 762, affirmed 3 Cir., 149 F.2d 815; cer-tiorari denied, 326 U.S. 760, 66 S.Ct. 141, “The literal meaning of this [the amount of the judgment in a case brought under § 205(e)] is that in the ordinary case of a wilful violation the court has discretion to enter any amount not more that three times the overcharge or overcharges and not less than $25, but that, if the violation was not wilful, then the court must enter its judgment for at least the amount of the overcharges if they are greater than $25.” See . also Bowles v. Krodel, 7 Cir., 149 F.2d 398; Bowles v. Goebel, 8 Cir., 151 F.2d 671; Porter v. Nowak, 1 Cir., 157 F.2d 824; and Star Steel Supply Co. v. Bowles, 6 Cir., 159 F.2d 812.
  The judgment is reversed, and the cause is remanded to the District Court with directions to restate its conclusions of law in accordance with this opinion and to enter judgment for plaintiff for $2,170.50.
instruction: 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.
  Note that if an individual is listed by name, but their appearance in the case is as a government official, then they should be counted as a government rather than as a private person. For example, in the case "Billy Jones & Alfredo Ruiz v Joe Smith" where Smith is a state prisoner who brought a civil rights suit against two of the wardens in the prison (Jones & Ruiz), the following values should be coded: number of appellants that fall into the category "natural persons" =0 and number that fall into the category "state governments, their agencies, and officials" =2. A similar logic should be applied to businesses and associations. Officers of a company or association whose role in the case is as a representative of their company or association should be coded as being a business or association rather than as a natural person. However, employees of a business or a government who are suing their employer should be coded as natural persons. Likewise, employees who are charged with criminal conduct for action that was contrary to the company policies should be considered natural persons.
  If the title of a case listed a corporation by name and then listed the names of two individuals that the opinion indicated were top officers of the same corporation as the appellants, then the number of appellants should be coded as three and all three were coded as a business (with the identical detailed code). Similar logic should be applied when government officials or officers of an association were listed by name.
  Your specific task is to determine the total number of appellants in the case that fall into the category "private business and its executives". If the total number cannot be determined (e.g., if the appellant is listed as "Smith, et. al." and the opinion does not specify who is included in the "et.al."), then answer 99.