opinion: COMMERCIAL CREDIT CO. v. UNITED STATES.
  (Circuit Court of Appeals, Ninth Circuit.
  February 14, 1927.)
  No. 4915.
  Internal revenue <s=»46 — Automobile cannot be forfeited under statute relating to internal revenue, where driver has been convicted under National Prohibition Act (Rev. St. §§ 3450 [Comp. St. § 6352]; National Prohibition Act [Comp. St. § 10138(4 et seq.]).
  Where driver of car transporting intoxicating liquors has been convicted under National Prohibition Act (Comp. St. § 1013814 et seq.), the car can be disposed of only in accordance with that Aet, and cannot be forfeited under Rev. St. § 3450 (Comp. St. § 6352), relating to internal revenue.
  Appeal from the District Court of the United States for the Northern Division of the Western District of Washington; George M. Bourquin, Judge.
  Proceeding by the United States for forfeiture of one Gardner coach automobile and accessories. Prom a decree of forfeiture, the Commercial Credit Company, claimant, appeals.
  Reversed.
  John J. Kennett, of Seattle, Wash., for appellant.
  Thos. P. Revelle, U. S. Atty., and Paul D. Coles, Asst. U. S. Atty., both of Seattle, Wash.
  Before RUDKIN, Circuit Judge, and DIETRICH and KERRIGAN, District Judges.
  KERRIGAN, District Judge.
  This is an appeal from a decree of forfeiture of an automobile, made under the provisions of section 3450 of the Revised Statutes (Cómp. St. § 6352). That section, in part, provides:
  “Whenever any goods * * * in respeet whereof any tax is or shall be imposed, * * * are removed, or are deposited or concealed in any place, with intent to defraud the United States of such tax * * * every * * * conveyance whatsoever * * * used in the removal or for the deposit or concealment thereof, respectively, shall be forfeited.”
  On January 17,1925, appellant’s assignor delivered the automobile in question "to one Carrie Holland under a conditional sale contract, which provided that title should remain in the vendor or its assigns until payment in full had been made. On October 3, 1925, federal prohibition agents stopped the ear, in which were riding Carrie Holland, her husband, and a third person, and found in it certain intoxicating liquor. Holland! and her companions were charged with unlawful possession and transportation of said intoxicating liquor, and they were convicted on both counts. The government then instituted the present proceeding for the forfeiture of the automobile, upon allegations that the vehicle seized was by its occupants being used for the purpose of removing and concealing a quantity of distilled spirits, with intent to defraud- the United States government of the tax due thereon.
  It is not denied that appellant and its assignor are innocent of any wrong, nor that they were unaware of any intended unlawful use of the automobile, or that it had been put to such use; and it is apparent that the effect of the proceeding under section 3450 will be to defeat appellant’s interest in the seized vehicle — an interest which, under the circumstances, the proceeding for the disposition of a seized vehicle under the National Prohibition Aet (Comp. St. § ÍOISS1/^ et seq.), recognizes and protects. In this behalf it is contended by the appellant that the present proceeding is not available to the government, but that it must proceed under the provisions of said aet.
  Upon an extended consideration of this question, the United States Supreme Court recently held in accordance with this contention in the case of Port Gardner Investment Co. v. U. S. (decided November 23, 1926) 47 S. Ct. 165, 71 L. Ed. -. There the material facts were identical with those before us in this case; and, in view of conflicting decisions upon the points involved by various Circuit Courts of Appeal, the following question, among others, was certified to the Supreme Court: “Did the prosecution of the driver of the car under the National Prohibition Act constitute an election by the government to proceed under [title 2] section 26 of the aet [Comp. St. § 10138%mm], and thereby prevent the forfeiture of the ear under section 3450 of the Revised Statutes of the United States?”
  The Supreme Court, in answering the question, said: “The disposition of the automobile prescribed in section 26 became mandatory after Neaudeau’s [the driver’s] conviction; and, being inconsistent with the disposition under section 3450, preeluded resort to proceedings under the latter section. Construing the fifth question (that above set out) as referring to the prosecution with effect, we answer the question in the affirmative.”
  The situation presented in the case before us being identical with the one there considered, the rule thus announced is applicable, and necessitates the reversal of the decree. It is so ordered.
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.
  Your task is to identify the state of the first listed state or local government agency that is an appellant.
choices: not Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachussets Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New New New New North North Ohio Oklahoma Oregon Pennsylvania Rhode South South Tennessee Texas Utah Vermont Virginia Washington West Wisconsin Wyoming Virgin Puerto District Guam not Panama