Taille was a direct tax to be paid to the State levied on the members of the [[1]].

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answer is THIRD ESTATE.

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Detailed Solution

Taille was a direct tax to be paid to the State levied on the members of the Third Estate.
Taille was a tax that was to be paid straight to the State. Each household's taille was determined by the amount of land it had. Thus more efficient tax collection was one of the essential factors in centralising French administrative and regal power. As it developed, the taille became a key source of royal wealth. The taille did not apply to the clergy or the nobility, with few exceptions. Various province types had different tax needs. While certain members of the clergy and aristocracy paid some taxes, the lowest income groups always paid most of the taxes. The church also assessed different taxes on nobility and commoners.

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