of the Bureau of Engraving and Printing, and Jacob J. Lew, Secretary of the Treasury, moved to dismiss the case in its entirety. Judge Baer granted the motion and appellants timely filed the instant appeal. We have never addressed the question of whether the inclusion of the words “In God We Trust” on United States currency violates the Constitution or RFRA and write today to clarify the law on this issue. Four other circuit courts have ruled on this question, however, and have found that the statutes at issue do not contravene the Constitution. See Kidd v. Obama, 387 Fed.Appx. 2 (D.C.Cir.2010) (per curiam) (affirming the district court and holding that the printing of the motto on currency does not violate the First Amendment); Gaylor v. United States, 74 F.3d 214, 216 (10th Cir.1996) (<HOLDING>); O’Hair v. Murray, 588 F.2d 1144 (5th
holding such statutes are not analogous statutes of limitation for erisa purposes holding that the determination and assessment of damages are not the primary purpose of a declaratory action holding that cemetery owned and operated by association of churches was not entitled to unemployment compensation tax exemption because services it provided were the same as those of secular cemeteries and therefore its primary purpose was not religious recognizing that the doctrine of in pari materia requires that statutes relating to the same subject be construed together to harmonize the statutes and give effect to legislative intent holding that the statutes establishing the national motto and directing its reproduction on us currency clearly have a secular purpose and that the mottos primary effect is not to advance religion instead it is a form of ceremonial deism  and therefore the statutes do not violate the establishment clause