Mass. Gen. Laws ch. 224, § 28: Persons committed for non-payment of tax; manner of discharge

Section 28. A person who has been committed to jail for the non-payment of a tax, if since his commitment he has not had any property, real or personal, with which he could have paid the tax, may be discharged at any time in the manner provided by section one hundred and forty-six of chapter one hundred and twenty-seven, for the discharge of poor prisoners who have been confined for three months for a fine.