First and the ____ estates did not face the burden of taxation.

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The first and the second estates did not face the burden of taxation.
Only those who belonged to the third estate in eighteenth-century French society's three estates paid taxes. The feudal system originated in medieval times and included the society of estates. The French institutions and society before 1789 are typically referred to as the "Old Regime." The first and second estates comprising nobles and clergy enjoyed special privileges and did not have to pay taxes. But the debt was huge, and to cover the fiscal deficit, the taxation of the Third Estate was increased. Hence, when measures to further increase taxes were being pondered in 1789, the people protested violently, eventually leading to the French Revolution.

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