The official expenses at counties of the late Qing Dynasty has been characterized by no difference between pub-licity＇and privacy, no difference between superiors and inferiors and no definite financial limit. In Tongzhi and Guangxu years, governors in some provinces began the official reform with rectifying the administration of officials, and measured the official expenses by tailoring, confiscation and malpractice. However, what the governors had done did not change the characteristics of official expenses completely. In the late years of G...
