Abstract: In 1904, the Qing court implemented important changes in the system for assessing prefectural and county mag is rates. This transformation of the assessment system was meant to root out official corruption, institute the Xinzheng Reform, select capable officials, and strengthen the government’s power base. But, Provincial Governors continued to hold great power and reforming an ancient system was difficult , and there were divergent interests within the ruling classes. In the end, the reformed avoided serious issues and dwelt on the trivial. Deviating from its original intent, the reform endangered and undermined Qing governance. The reform of the magistr ate assessment system precisely illustrates t he dilemma of enacting administrative reform in the late Qing .