law: 103. Recovery by owner of occupier's tax paid by owner.
  Whenever any tax shall be recovered from any owner of any holding under the provisions of section 102, it shall be lawful for such owner, if there shall be but one occupying tenant of such entire holding, to recover from such tenant of 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 each tenant such sum as shall bear to the entire amount of tax which may have been so recovered from such owner at the same proportion as the value of the proportion of such holding in the occupation of each tenant bears to the entire value of such holding.