Tithe Applotment Books were compiled by civil parishes during the period of 1823 to 1837. They list all tenants who paid a tithe (a tax based on the size and quality of a tenant's farm) to the Established Church of Ireland.
The National Archives of Ireland provides access to the Tithe Applotment Books Online
A Map Showing the Distribution of Heads of Families with the Surname Desmond in the Tithe Applotment Books for County Cork, Ireland.