Mass. Gen. Laws ch. 81, § 10: Contributions by cities and towns

Section 10. The mayor, selectmen or road commissioners or the board or officer having charge of the maintenance and care of highways, if so authorized by the city council or by the town, may agree in writing, in behalf of such city or town, to contribute money, labor or materials toward the cost of any state highway which the department proposes to lay out and construct within such city or town.