They consisted of the Roman Catholic Clergy; they received special privileges and paid no direct taxes.

• A. Second Estate
• B. First Estate
• C. Third Estate
• D. Bourgeoisie

Answer: (B)

The group described is the clergy, who made up the First Estate in pre-Revolutionary France. In the old social system, society was divided into three estates, and the First Estate enjoyed special privileges, including exemption from direct taxes like the taille. They still contributed through church duties and tithes, but they didn’t pay the same direct taxes as others. This contrasts with the Third Estate, which included everyone else and bore most of the tax burden, and with the Second Estate, the nobility, who also held privileges but are not the group described here. Understanding this helps explain why the clergy’s tax exemption and privileges helped fuel tensions that led toward revolution.