N.Y. Indian Law § 3

§ 3. Power to contract. An Indian shall be liable on his contracts not\nprohibited by law. An Indian may take, hold and convey real property the\nsame as other citizens, but no land owned or occupied as the common\nproperty of any nation, tribe or band of Indians shall be conveyed\notherwise than as provided in section seven. Upon becoming a freeholder\nto the value of one hundred dollars an Indian shall be subject to\ntaxation.\n