When any one or more
of several persons entitled to any land or rent as coparceners, joint tenants,
or tenants in common, have been in possession or receipt of the entirety, or
more than his or their undivided share or shares of such land or of the
profits thereof, or of such rent, for his or their own benefit, or for the
benefit of any person or persons other than the person or persons entitled to
the other share or shares of the same land or rent, such possession or receipt
shall not be deemed to have been the possession or receipt of or by such
last-mentioned person or persons or any of them.