Taxation and the structure of a traditional Sikkimese village during Namgyal dynasty

Although academic interest in Sikkim affairs had increased recently, we still know relatively little about the structure of Sikkimese society. The tradition of Tibetan Buddhism has tended to dominate the energies of most scholars interested in this area and topics such as social organisation has been generally neglected. One of the most important neglected subjects has been stratification, an understanding of which is basic for understanding of the traditional social system. To understand Sikkimese social organisation and social processes of the village and the differentiated statuses within village is of critical importance. Unfortunately, most of the writings on Sikkim do not provide detailed information. It is the objective of this paper, therefore to exhibit this structural complexity by focusing on the nature of taxation in Sikkim. Through this examination of taxation, the salient features of village as well as important aspects of the general social and political organisation in Sikkim will be illustrated.