Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 67, § 39

In religious societies belonging to the Protestant Episcopal Church or the Reformed Episcopal Church, the rector or one of the wardens may, unless otherwise provided in some by-law, preside at their meetings with all the powers of a moderator; and the wardens, or wardens and vestry, may exercise all the powers of a standing committee in accordance with the usages and discipline of said churches. Unless they assess or collect a tax on the pews, such societies need not choose a collector or assessors; and they may in their by-laws provide that the duties of assessors shall be performed by the wardens. The officers upon whom the duties of standing committee or assessors may devolve shall be elected by ballot.