Elaborating on the lead judgment by Justice Paul Nwokedi, Justice Abubakar Wali stated: “It is not the levy [imposed tax] that the respondent [Samuel] is opposed to paying but being a member of any society, club or age grade, as this is against his religious belief, he being a member of Jehovah’s witness [es]. ”
Kohtunik Abubakar Wali teatas kohtunik Paul Nwokedi juhtotsust üksikasjalikumalt selgitades: „Kostja [Samuel] pole seisnud kohustusliku maksu maksmise vastu, vaid ükskõik millise ühingu, klubi või eakaaslaste seltsi liikmeks olemise vastu, kuna see on vastuolus tema religioossete tõekspidamistega, mis temal kui Jehoova tunnistajal on. ”