In all cases in which lands shall be let under the provisions of the Allotments Act, 1832, or of this Act, the allotment trustees or the overseers and churchwardens or other functionaries in whom the same may be vested shall for all purposes of rates and taxes be deemed the occupiers of such lands as shall from time to time be so let, and shall pay all rates, taxes, and tithe rentcharge (if any) in respect of the lands so let, and the amount from time to time so paid by them shall be retained by or repaid to them out of the rents received on account of the lands so let before any other application thereof.