32Where no lands held in common, lands in severalty may be declared separate estate.

Where there may be no lands held in common, the lands in severalty, held by the applicant for partition, or assigned to him by the Collector under the provisions of this Act, shall be assessed and declared a separate estate.
Proviso as to transfer.--Provided that it shall be in the discretion of the Collector to cause any transfer of lands, agreed to, or directed by his order, as provided in section XXX, to be made previous to such declaration, and the new estate shall be declared subject to the transfer so made.