Mass. Gen. Laws ch. 67, § 33: New or rejuvenated meeting houses; acquisition of funds by selling pews

Section 33. Such corporation, for the purpose of building a new house, or of altering, enlarging, repairing, rebuilding or removing a house already built, may sell the same or take down any pews therein, the pews taken being first appraised by three or more disinterested persons chosen for that purpose. The pews newly erected shall be sold by the treasurer by public auction to the highest bidder, and bills of sale thereof shall be given. The money arising from such sale shall be applied, so far as necessary, to paying the appraised value of the pews taken down; and the deficiency, if any, shall be paid by the corporation within thirty days after the sale.