The common perception is that the tithes were owned by the Church of Ireland clergy. They certainly owned some but many were owned by lay impropriators non clerical. Here among those are the Duke of Devonshire, the Earl of Shannon who are descendants of Richard Boyle the Great Earl of Cork. He acquired many of the parochial tithes of Cork in the early 17the century. Lord Riversdale is of the extended Hull family of Leamcon, Schull associates of Boyle. Often the Clergy mortgaged or leased the tithes sometimes to wealthy Catholic businessmen.
West Cork History 
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