This is an appeal from the orders of the District Court refusing to invoke a three-judge court and dismissing plaintiff’s complaint. The complaint challenged the use of expressions of trust in God by the United States Government on its coinage, currency, official documents and publications. Specifically, the action challenged the constitutionality as repugnant to the Establishment Clause of the First Amendment of two federal statutes:

The District Court ruled that plaintiff, as a taxpayer and citizen, lacked standing to challenge the validity of the statutes and that the merits of the claim of unconstitutionality were insubstantial. Inasmuch as we agree on the insignificance of the charge of unconstitutionality, we do not reach the question of standing.

A three-judge court need not be convened under 28 U.S.C. § 2282 unless there are substantial grounds for attacking the constitutionality of the Congressional enactment in question. Ex Parte Poresky, 290 U.S. 30 , 54 S.Ct. 3 , 78 L.Ed. 152 (1933); Bailey v. Patterson, 369 U.S. 31 , 82 S.Ct. 549 , 7 L.Ed.2d 332 (1962).

It is quite obvious that the national motto and the slogan on coinage and currency “In God We Trust” has nothing whatsoever to do with the establishment of religion. Its use is of a patriotic or ceremonial character and bears no true resemblance to a governmental sponsorship of a religious exercise.

In Engel v. Vitale, 370 U.S. 421 , 82 S.Ct. 1261 , 8 L.Ed.2d 601 (1962), the Supreme Court held that the Regents’ Prayer prescribed by state statute as part of the daily ceremony for opening school was definitely a religious activity falling under the prohibition of the First Amendment. Yet, in alluding to the distinction between this and purely patriotic or ceremonial expressions, the High Court said:

It is not easy to discern any religious significance attendant the payment of a bill with coin or currency on which has been imprinted “In God We Trust” or the study of a government publication or document bearing that slogan. In fact, such secular uses of the motto was viewed as sacrilegious and irreverent by President Theodore Roosevelt. Yet, Congress has directed such uses. While “ceremonial” and “patriotic” may not be particularly apt words to describe the category of the national motto, it is excluded from First Amendment significance because the motto has no theological or ritualistic impact. As stated by the Congressional report, it has “spiritual and psychological value” and “inspirational quality.”

Not only does Engel v. Vitale, supra,, direct the result here, but McGowan v. Maryland, 366 U.S. 420 , 81 S.Ct. 1101 , 6 L.Ed.2d 393 (1961), buttresses the position. There the Maryland Sunday laws were held not violative of the Establishment Clause, and the majority opinion concluded: “We do not hold that Sunday legislation may not be a violation of the ‘Establishment’ Clause if it can be demonstrated that its purpose — evidenced either on the face of the legislation, in conjunction with its legislative history, or in its operative effect — is to use the State’s coercive power to aid religion.” As we have seen, the national motto has no such purpose, either in Congressional intent or practical impact on society. And earlier this year, in Walz v. Tax Commission, 397 U.S. 664 , 90 S.Ct. 1409 , 25 L.Ed.2d 697 (1970), the High Court, holding tax exemption of religious organizations constitutional reiterated the McGowan philosophy, at pp. 669-670, 90 S.Ct. at p. 1411-1412 .

Accordingly, the judgment of the District Court is affirmed.

. Church and State in the United States, Stokes & Pfeffer, p. 569. . “Separation purists like Jefferson might have theoretic objections to these, but even he recognized that as a practical matter such ceremonial verbalizations could frequently not be avoided; both his Declaration of Independence and his Virginia Religious Freedom statute invoked God. The problems raised by such references are not intrinsic but extrinsic; that is, of themselves they are of no practical significance, but their importance lies in their facile and frequent use to justify practices that raise substantial and practical church-state problems.” Church State and Freedom, Pfeffer, p. 238. . “Currency has been issued by the United States Government since 1861. Thus, for almost a century, there has been no inscription on our currency reflecting the spiritual basis of our way of life.” Senate Report No. 637, 1955 Cong. & Admin, News, p. 2417. “It will be of great spiritual and psychological value to our country to have a clearly designated national motto of inspirational quality in plain, popularly accepted English.” House Report No. 1959, 1956 Cong. & Admin.News, p. 3720.