Solution:French society had three primary divisions. France formed the Three Estates in the 18th century. The First Estate consisted of the clergy. They were the second most powerful after the King. They reserved the right to collect taxes, called Tithes, from the Third Estate. The noblemen formed the Second Estate. They had the right to collect taxes, called Tailles, on behalf of the King. The Third Estate comprised the ordinary people of France. It included business persons, merchants, court officials, lawyers, peasants, artisans, small farmers, landless labourers, servants, etc. They had to pay taxes to the upper estates of France.