Mass. Gen. Laws ch. 280, § 15: Quarterly transfers to state treasurer of payments received by jailer or superintendent; account on oath

Section 15. Every keeper of a jail and superintendent of a house of correction shall, on the first days of January, April, July and October, pay over to the state treasurer all money received by him under the preceding section during the preceding three months, and render to said state treasurer an account, on oath, showing the names of prisoners by whom payments have been so made, the court by which each was committed and the amount received from each.