102. Recovery by owned of occupier's tax paid by owner.
- whenever any tax shall be recovered from may owner of any holding under the provisions of the preceding section, it shall be lawful for such owner, if there shall be but one occupying tenant of such entire holding to recover from such tenant the entire amount of the tax which shall have been so paid by such owner, and, if there shall be one occupying tenant of a part of such holding or more than one occupying tenant of such holding then to recover from such tenant or each of such tenants such sum as shall bear to the entire amount of tax which may have been so recovered from such owner the same proportion as the value of the portion of such holding in the occupation of such tenant bears to the entire value of such holding, subject, however to the provisions of the next succeeding section.
