One week later, on July 18, Justice D. C. Pitt of the State of New York Supreme Court, Ulster County, made a similar ruling. He declared that the Wallkill Central School District could not levy real-property taxes against the Society’s farms and printing facilities located about 100 miles north of New York city. “It is clear,” said the Justice, echoing the State’s higher court, “that the activities of the petitioner [the Watchtower Society] must be termed religious in nature.”

Upstate, Justice Pitt’s decision regarding Watchtower Farms was in agreement with the action of the Court of Appeals. This case, too, had been in litigation for some time. The Wallkill Central School District did not immediately appeal to the higher court and as of this writing has not done so.