Which group in france would have been most inspired by locke's ideas about taxation? first estate second estate third estate estates general

The group in France that would have been most inspired by Locke's idea about taxation IS THE THIRD ESTATE.
France had an unequal social hierarchy, all the people are divided into three basic social classes. The first class, also called the first estate was made up of the clergy of the Roman Catholic Church and they were less than 1% of France population. The first estate group owned 10% of all the land in France but paid very little in tax. The second social group also called the second estate was made up of rich nobles, they formed about 2% of France population, they owned about 20% of all the land in France and they were exempted from paying taxes. The third group is also called the third estate and is made up of the commoners. This group consisted of the workers, the  peasant and the bourgeoisie, they made up about 97% of France population and they paid about 50% tax. 
Locke is an enlightened speaker and his ideas about equality of men and unfair treatment of the poor excited the third estate group and pushed them to demand for changes in government. This led to the French Revolution.