Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 84, § 14

The proprietors and occupants may, at a meeting for that purpose, authorize any person to contract for making and keeping in repair such private way or bridge, may vote to raise such amount as they consider necessary for carrying such contracts into effect; and may choose assessors, who shall assess each proprietor and occupant for his proportion of such amount according to his interest in such way or bridge, and shall deliver the lists of such assessments to the surveyor, with proper warrants of distress, in substance as is prescribed by law for collection of town taxes, and the surveyor may levy and collect such taxes in the same manner as collectors of taxes are empowered to collect taxes. If a surveyor neglects or refuses to pay over according to the direction of his warrant the moneys so collected, he shall be liable to such proprietors or occupants in contract for the amount collected, together with twenty per cent interest in addition thereto.