A co-owner who claims a share of rents and profits derived from improvements made solely by the other co-owner must contribute to the cost of those improvements; the improving co-owner is entitled to full reimbursement of capital expenditure on improvements whose use generated the receipts subject to account. Statutory requirements that leased land be held as one undivided parcel do not deprive the court of jurisdiction to make a decree for partition, because the making of the decree is distinct from carrying it into effect. An order for an account of rents and profits between co-owners must define the receipts and outgoings with precision, and receipts are limited to rents and revenue of the common property as distinct from profits of a business conducted on it.
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