<P> The Second Estate is traditionally divided into noblesse d'épée ("nobility of the sword"), and noblesse de robe ("nobility of the robe"), the magisterial class that administered royal justice and civil government . </P> <P> The Second Estate constituted approximately 1.5% of France's population . Under the ancien régime ("old rule / old government"), the Second Estate were exempt from the corvée royale (forced labour on the roads) and from most other forms of taxation such as the gabelle (salt tax) and most important, the taille (the oldest form of direct taxation). This exemption from paying taxes led to their reluctance to reform . </P> <Table> <Tr> <Td> </Td> </Tr> <Tr> <Th> Kingdom of France </Th> </Tr> <Tr> <Th> Structure </Th> </Tr> <Tr> <Td> <Ul> <Li> Estates of the realm </Li> <Li> Parlements </Li> <Li> French nobility </Li> <Li> Taille </Li> <Li> Gabelle </Li> <Li> Seigneurial system </Li> </Ul> </Td> </Tr> <Tr> <Td> <Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> </Td> </Tr> </Table> <Tr> <Th> Kingdom of France </Th> </Tr>

The third estate of france was made up of which group