Who formed First and Second Estates of French society?

The First and Second Estates of French society was formed by the:

1. Clergy (First estate) – they enjoyed certain privileges by birth and did not pay any taxes.

2. Nobility (second estate)- they also enjoyed certain privileges by birth. They also didn’t pay any taxes, but they had extra privileges known as feudal privileges. It means they were allowed to take taxes from the peasants. Also, it was the duty of the peasants to provide services to the lord, to work in the field and in the army.

Sixty per cent of the land was owned by the nobles, clergy and the rich members of the third estate.