... comprised the clergy. The Upper Clergy were very wealthy and powerful and therefore they related to the First Estate. The Lower Clergy related more to the Lower Estates. The First Estate numbered around 100 000. The first two states enjoyed privileges over the Third Estate. Although they were the richest, they were exempt from taxes. They were also the only members in society who could hold positions of importance such as Officers in the army. This caused great discontent within the Third Estate. Economic Inefficiencies of Feudal Survivals (tolls, guilds) There was great need for taxation reform in France before the Revolution. The inefficiency of only taxing the lower estate showed in the Government's budgets. The Government was experiencing large debts and eventually went Bankrupt. This was made worse by the Nobles non-cooperation when it came to Taxation. The nobles were determined not to give up their tax concessions. This proved to ...

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