B. unequal system of taxation.
The gabelle, the taille and the tithe are examples of the unequal system of taxation in France under the Old Regime. The gabelle was a tax on salt, the taille a tax on incomes, and the tithe a tax paid to the Catholic Church. These taxes were paid by members of the Third Estate (the common people). The First and Second Estates (clergy and nobility) were exempt from most taxes, thereby placing an unfair burden of taxation on the Third Estate.
