"If you examine at what times and with what status the Cheng Huang temples were established, you can reveal the process of Taiwan's development," says Hsieh Chia-jung, a teacher at Yuanli middle school in Tainan county who has undertaken research into the Cheng Huang.
「考查城隍廟的建立年代、等級，可以標示出台灣開發的腳步」，曾做過城隍研究的苗栗縣苑裡國中老師謝佳榮表示。