Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 59, § 43

The assessors shall make, on the books furnished as provided in section forty-five, a list of the valuation and the assessment thereon, in the following manner: In each column provided in the book or books so furnished shall be entered the valuation of that portion, if any, of the personal property of each person and corporation, indicated by the heading thereof. The total amount of the taxable personal property shall be shown, but without other detail or specification than is provided for herein. Before the taxes are committed for collection they shall deposit the books, or an attested copy thereof, in their office or, if there is no office, with their chairman, for public inspection.