Question

Which estate(s) in France was(were) exempted from paying taxes?
A.The first estate (clergy)
B.The second estate (nobility)
C. Both first and second estates
D.The third estate (traders, artisans and peasants)

Answer 1

Hint:Certain privileges were enjoyed by birth by the first and second estate. France, under the Ancien Règime divided the states into 3 estates- first (clergy), second (nobility) and third (commoners). The taxation system was unjust, and many historians consider it to be one of the major factors contributing to the French Revolution

Complete answer:
The first and second estate were exempted from paying taxes, while the third estate paid disproportionately large taxes. The Taille (a direct land tax on the French peasantry and non-nobles) was a major source of royal income as French administration wanted a more efficient system of collecting taxes. Different provinces had different taxation and obligations. The Church separated nobles and commoners. Even if in some instances, the first and second estates paid modest taxes, the brunt was largely faced by the poorest sections.

Both peasants and nobles were required to pay one-tenth of their income or produce to the church (the tithe) while the church was required to pay the crown a tax called ‘free gift.’
The French state had begun to face a huge financed deficit and attempts to reform the skewed system happened under both Louis XIV and Louis XV. Taxes like capitation and dèxieme were enacted. The latter was to support the military. In 1749, vingtième tax was enacted throughout the regime in the twentieth of all revenues and affected both privileged and commoners. However, the king was able to rule only by support of nobility when they were exempted from paying taxes. New taxes were introduced under Louis XIV for good public finance, but a lot of concessions and exemptions were won by nobles and bourgeois. This weakened the prospect of reforms.

Hence, the correct answer is option (C).

Note: Most indirect taxes were gathered by 40 tax farmers who were wealthy and collected revenue on behalf of the crown. This method was irregular and privatized. It caused a lot of corruption and abuse. These tax farmers became extremely wealthy, and were most hated by the third estate; another factor contributing to the French Revolution.