Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 10, § 13

As soon thereafter as may be, and after like notice, the state secretary and the two persons so appointed shall cause the packages to be examined, and a true inventory to be taken of the money and of all bonds, notes, securities, books and such other things pertaining to said office as shall be required by the former treasurer or by his representatives or sureties. A copy of such inventory shall be deposited in the state secretary's office, and copies shall be given on request to any of said persons. The state secretary and said two persons shall safely keep all property so inventoried until a treasurer is duly qualified, to whom they shall deliver the same, taking duplicate receipts from him therefor, one of which shall be deposited with the state secretary and the other with the former treasurer or his legal representatives or sureties.