Update little more research
It seems that there was also a merger of land and tithes in the parish and this involved a few hundred acres of land and that should also be liable.
it seems that all although the Hotham family were considered to be the impropriators of the Humbleton the owners of the rectory tithes in Elsternwick were the Bell family the relevant part of he page is
'The Appleyards' interest evidently passed to John Bell (d. 1809), who owned the rectorial estate at Elstronwick, except for the tithes of the closes belonging to Burstwick parish. At inclosure in 1813 his trustees were awarded 23 a. for his glebe land and 40 a. for some of the tithes; Frances Bell, his widow, was then allotted 88 a. for the rest of Bell's corn and hay tithes. (fn. 61)'
These allotments for tithes and glebe bear the liability for the chancel.