nice reasearch there SKH regarding ancient kiratis. u hav mentioned about tagera nimwafungma, supreme god of kiratis, it is absolutely true, even today in every joyous celebration like marriages of limbu n other kirati communities we start with 'ot tagera ningmafungma sewaro' just like a hindu writes 'shree pashupatuinath...' . also u r very right about kirati mundhum, it is still in existence, in fact all of our religious ceremonies n rituals r carried on with accordance to mundhum, it is in simple a religious n folk literature of kiratis, very much explains our civilization being one distinct race of its own. it has been only roughly 200 years since the direct influence of hinduinization in general kiratis n annexetaion in hindu hierarchy as sudras or watever but we hav never accepted that. till now with only little modification n minor hinduism influence most of our cultures, rituals n traditions r very much intact. infact the aspiration for identity n cultural awareness has grown even more in this young generaion than previous one.

and the kipat u hav mentioned was still in practise untill mahendra brought land reform policy. it relates with land, the rights of indegenous which cant b alienated n can never b put in sale or mortgaged to other ethnic people away from certain kirati tribes. in those time the lands were distributed by gov in the name of raikar, jagir, guthi, etc. but kipat was never under soverign of the state but under the original people of that particular region. tax was exempt on this kind of land byt the state or they had no watsoever right to collect tax from such lands but tax was collected from individuals or people, it was kind of autonomous in nature. kirati of especially pallo kirat earned this rights becasue PNS was unable to suceed in annexing this region by force. if u look at the lalmohar presented by PNS, as per the agreement between morang or bijaypur and gorkha it clearly states about the autonomy which lured many other tribal states like Mewa Kingdom, Phedap Kingdom, Maiwa Kingdom and Tambar Kingdom. but yangwarok n illam resisted n allianced with sikkim to b later made to come under same term by force. this was how the system of kipat was created among kirati tribes in nepal but it is no more now.