Question

To whom was the taxes called tithes payable by the pesants in the 18 century france

Answer 1

It was a type of tax collected by the Churches in the 18th century France.
The Churches use to take these taxes from the 3rd estate people, and not from 1st and 2nd estate people. The 3rd class usually comprised of the peasants, small businessmen, and farmers.
The first two estates comprised of Clergy and Nobility, who were having special grants by birth, for not paying such taxes.