The society of estates was part of the feudal system in French. The members of the third estate were Big businessmen, merchants, court officials, lawyers, peasants, artisans, small peasants, landless labor and servants. They were required to serve the members of the other two estates. The members of the third estate had to pay direct tax to the state known as 'taille'. Indirect taxes were imposed on tobacco, salt and many other everyday items. Thus, the third estate was seething with financial difficulties. There was the rise and emergence of many social groups in France in the eighteenth century.