The first estate taxed the peasants and were at the top of the triangle. They were the highest class. They were 1% of the population but owned 15% of the land.
The First Estate
The second estate also taxed the peasants and were second on the triangle. They were 2% of the population and owned 25% of the land.
The Second Estate
The third estate was everyone else including the bourgeoisie, the peasants, and the sans culottes. The third estate was 97% of the population. The bourgeoisie were the only ones who owned land. They owned 20% of the land.