Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 280, § 8

The clerk of the superior court for the transaction of criminal business for Suffolk county, the clerks of the municipal courts in Boston, the sheriff, superintendent of the house of correction or other officer, except those named in the following section, upon receiving fines, fees or other money in any criminal proceedings, payable to the commonwealth or to a city or town shall, before the tenth day of every month, pay over to the state treasurer and account, on oath, for all fines, fees or other money so received during the preceding calendar month, and make the detailed statements required by law.