The court held that it was not within the Commissioner's domain to determine the constitutionality of acts performed by the State or Federal Legislatures. The Court then turned to Lewis' contention that the New York law that ordered the recitation of the Pledge had been rendered unconstitutional by the new wording, "Petitioners claim that freethinkers, nonbelievers, atheists and agnostics cannot be compelled to recite the present pledge of allegiance because it includes the words 'under God', and such compulsion violates the aforesaid constitutional provisions."