The French Revolution Practice Test

Tax distribution in prerevolutionary France was deeply unequal. The Third Estate, made up of peasants, laborers, and the growing Bourgeoisie, carried the bulk of the tax load. They paid direct taxes like the taille and numerous indirect taxes such as the gabelle (salt tax) and various duties on goods, plus feudal dues in many areas. In contrast, the First Estate (clergy) and the Second Estate (nobility) enjoyed numerous exemptions from these taxes and often had privileges that reduced their own financial burden. The King and the royal court didn’t bear the main tax burden themselves; they relied on the estates for revenue and benefited from exemptions and exemptions that kept their costs down. So, the group with the heaviest tax burden before the Revolution was the Third Estate.