Mass. Gen. Laws ch. 67, § 18: Assessments on pews and property of members; liability of members for parish debts

Section 18. No parish or religious society shall assess taxes on the polls or estates of its members; but pews may be assessed as heretofore. No member of any territorial or other parish shall, as such, be personally liable for any debt or obligation of the parish incurred after April sixth, eighteen hundred and ninety-seven.