in the New Jersey Court of Errors and Appeals, then the state's highest court, Everson appealed to the US Supreme Court, purely on federal constitutional grounds. Decision The 5–4 decision was handed down on February 10, 1947, and was based upon James Madison's Memorial and Remonstrance Against Religious Assessments and Thomas Jefferson's Virginia Statute for Religious Freedom. In a majority opinion written by Justice Hugo Black, the Supreme Court ruled that the state bill was constitutionally permissible because the reimbursements were offered to all students, regardless of religion, and because the payments were made to parents, not to any religious institution. Perhaps as important as the actual outcome, however, was the interpretation given by the Court to the Establishment Clause. It reflected a broad interpretation of the Clause that was to guide the Court's decisions for decades to come. Black's language was sweeping: The 'establishment of religion' clause of the First Amendment means at least this: Neither a state nor the Federal Government can set up a church. Neither can pass laws which aid one religion, aid all religions or prefer one religion over another. Neither can force nor influence a person to go to or to remain away from church against his will or force him to profess a belief or disbelief in any religion. No person can be punished for entertaining or professing religious beliefs or disbeliefs, for church attendance or non-attendance. No tax in any amount, large or small, can be levied to support any religious activities or institutions, whatever they may be called, or whatever form they may adopt to teach or practice religion. Neither a state nor the Federal Government can, openly or secretly, participate in the affairs of any religious organizations or groups and vice versa. In the words of Jefferson, the clause against establishment of religion by law was intended to erect 'a wall of separation between Church and State.' [...] The First Amendment has erected a wall between church and state. That wall must be kept high and impregnable. 330 U.S. 1, 15-16 and 18. Justice Jackson wrote a dissenting opinion in which he was joined by Justice Frankfurter. Justice Rutledge wrote another dissenting opinion in which he was joined by Justices Frankfurter, Jackson and Burton. The four dissenters agreed with Justice Black's definition of the Establishment Clause but protested that the principles that he laid down would logically lead to the