Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 54, § 60

The city or town clerk, on the day of every state or city election, before the opening of the polls, shall transmit to the election officers of each polling place therein, all things mentioned in the preceding section which have been provided for such polling place; and the presiding election officer at the polling place shall receipt therefor to the clerk, and such receipt, with a record of the number of ballots transmitted, shall be kept in the clerk's office for one year. At town elections, the town clerk shall, on the day of the election, before the opening of the polls, deliver the ballots at the polling place to the ballot clerks, who shall receipt therefor, and their receipt shall be preserved in the office of the clerk for one year. If a moderator presides at such election, no such ballots shall be delivered to voters until he has been chosen. The town clerk shall also deliver the specimen ballots, cards of instruction and cards containing abstracts of the laws imposing penalties upon voters at the same time and place. No ballots or specimen ballots shall be delivered by city or town clerks except as provided herein and in section thirty-five A.