http://www.oyez.org/cases/1792-1850/1812/ U.S. Supreme Court Decisions, presented by The Oyez Project (www.oyez.org) en-us <p>Did the repeal of the tax exemption impair the obligation of a contract between the state and the new owner of the land?</p><p>Yes. The unanimous Court held that the tax-exempt privilege, though originally enacted for the benefit of the Indians, was "annexed, by the terms which create it, to the land itself." The purchaser was entitled to "all the rights of the Indians" by virtue of claiming "the benefit of their contract."</p> http://www.oyez.org/cases/1792-1850/1812/1812_0/