When any person is in
possession or in receipt of the profits of any land, or in receipt of any
rent, as tenant at will, the right of the person entitled subject thereto, or
of the person through whom he claims, to make an entry or distress or bring an
action to recover such land or rent, shall be deemed to have first accrued,
either at the determination of such tenancy or at the expiration of one year
next after the commencement of such tenancy, at which time such tenancy shall
be deemed to have determined.
Provided always that
no mortgagor or cestui que trust shall be deemed to be a tenant at will,
within the meaning of this section, to his mortgagee or trustee.