It is necessary to slaughter and dress meat livestock in slaughter houses to serve it as meat. As long as slaughter houses are utilized by the resident users to serve meat to resident consumers, they might be managed as public facilities where slaughtering charge was set at so low that its revenue was far short of its cost. The balance of accounts was made from the general revenue which resident people paid as tax. As meat marketing areas have been widened due to technological progress in transportation, communication and cold storage, the new condition has evolved that non-resident users enter into the slaughter houses and considerable amount of meat is distributed to other areas. As a result of this, it has not been appropriate to justify the current principle of marketing the accounts balance at the expence of tax revenue. The three methods of establishing the rate of slaughtering charge which regarded as appropriate to the new marketing conditions are examined by using the data of Buzen Municipal Slaughter House, Fukuoka Prefecture. The first method is to raise the rate at the level where the balance of accounts can be achieved. The second one is to establish the different rate between resident users and non-resident users. The third one is to achieve the balance of accounts by both public expenditure and charges paid at the different rate between resident users and non-resident users. It is concluded that the third method is regarded as the most appropriate in considering its workability.