(3) The tenants, occupiers, receiver, attorney, manager, or any other person in charge or having the control of all houses or lands liable to be taxed by virtue of this Act, are hereby empowered to pay the tax assessed upon such houses or lands and the tenants or occupiers are hereby allowed to deduct the amount of the tax paid by them out of the rent which may then be due or may thereafter become payable in respect of such houses or lands together with compensation for all actual loss suffered in consequence of any execution or other legal proceedings.