Mass. Gen. Laws ch. 159, § 33: Express business; annual return

Section 33. Every person doing an express business upon either a railroad or railway in the commonwealth shall annually transmit to the department a return on oath of his doings setting forth copies of all contracts made during the year with other persons doing a transportation or express business upon any railroad or railway in the commonwealth, and shall give complete information in reply to the questions presented in the form for such return which shall be prescribed by the department. A person neglecting to make such return or, if defective or erroneous, to amend it within fifteen days after a request so to do shall forfeit twenty-five dollars for each day during which such neglect continues.