French society was divided into three esates this created conflict between the Emperor and people. justify
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The tax system in pre-revolutionary France largely exempted the nobles and the clergy from taxes. The tax burden therefore devolved to the peasants, wage-earners, and the professional and business classes, also known as the Third Estate.
The greatest source of conflict between the three classes, or estates, was taxation. Despite their phenomenal wealth, the First Estate (the clergy) and the Second Estate (the aristocracy) didn't pay taxes.
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