Mass. Gen. Laws ch. 60, § 19: Special warrant for distress or imprisonment without demand, and for acceptance of early payments

Section 19. If the assessors are of the opinion that the credit of a person taxed is doubtful or that he is about to leave the commonwealth, they may, by a special warrant, direct the collector forthwith, without demand or notice, to compel payment by distress or imprisonment, whether the tax is payable immediately or at a future day, by instalments or otherwise.

If a person desires to make an early payment or payments of taxes, prior to the commitment by the assessors of the tax list and warrant required by section fifty-three of chapter fifty-nine, the assessors may, by a special warrant, authorize the collector to accept such payment.