If after many years of scholarship and controversy, the French Revolution is to be seen, with Georges Lefebvre, as preeminently the revolution of equality, and its most important achievement the substitution of a bourgeois and individualistic social order for the former aristocratic and corporatist one, the nature of eighteenth-century corporate or “constituted bodies” becomes a major area for research. There are many questions which the historian would like to ask about these aristocratic institutions, but generally these questions fall into two groups: the relationship of these bodies to society as a whole, and their inner cohesiveness. By examining the taxation of the clergy in eighteenth-century France, we investigate the chief temporal characteristic of the ecclesiastical estate and are in a position to evaluate both its relationship to French society as a whole and its internal strengths and weaknesses.