Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 139, § 10

For removing and selling the movable property in accordance with the decree of the court the officer shall be entitled to the same fees as for levying upon and selling like property on execution, and for closing the premises and keeping them closed, a reasonable sum shall be allowed by the court. The proceeds shall be applied: first, to the fees and costs of removal and sale; second, to the allowances and costs of so closing and keeping closed the premises; third, to the payment of the complainants' costs in such proceeding, including a reasonable attorney's fee to be fixed by the court; fourth, the remainder, if any, to the owner of the property sold.