the Lord of City), a Taoist God in charge of the underworld of an administrative district (similar to Hades).

The original city hall of Penghu (澎湖廳署) was located at Wenao (文澳) district, where the Chenghuang Temple was built.

As Wenao Chenghuang Temple was too small to allow its residents to fully express their respect,[3] in 1777, Xie Wei-Qi (Chinese: 謝維祺; pinyin: Xiè wéi qí ), an officer of Penghu (澎湖海防糧補通判) during the Qing Dynasty, suggested the establishment of another temple in the Magong harbour area.

[4] Afterwards, Magong Chenghuangye was named Lin Ying Hou (Chinese: 靈應侯; pinyin: líng yīng hóu).

Magong Chenghuang Temple has collected many beautiful wooden carvings, colorful paintings, and historic sign boards and steles.