Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 161, § 138

The directors of every street railway company shall annually within the time prescribed by section thirty-two of chapter one hundred and fifty-nine transmit to the department a return of the company for the year ending on December thirty-first preceding which shall be sworn to by the treasurer and the chief accounting officer of the company. Such return shall set forth copies of all leases and contracts made during the year with other street railway companies, and shall contain full and complete information upon the several items contained in the form prescribed by the department. A company owning a leased railway shall be responsible for the completeness and correctness of its annual return to the same extent as if the railway were in its own possession. A company which fails to make a return, or to amend it when notified so to do, shall forfeit twenty-five dollars for each day during which such failure continues.