Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 41, § 117

The town where a district is situated shall provide for said district an official ballot box and other necessary election paraphernalia when they are required for use in elections in that district, but all expense incurred in any election in the district shall be borne by the district. In districts composed of parts of two or more towns the ballot box and election paraphernalia shall be furnished by the town where the election is actually held.