Mass. Gen. Laws ch. 88 § 9
The master of a boat laden with goods, wares or merchandise which enters the waters of a canal to be carried thereon, shall exhibit a certificate signed by him to the collector of tolls, stating the name of the owner of the boat, the name of the place to which it is destined and the quantity or weight of the respective articles laden on board, distinguishing each article, as to quantity or weight, according to the toll which it is liable to pay. A master who neglects or refuses to exhibit such certificate, or knowingly, and with intent to defraud the proprietors of the canal, makes or delivers a false certificate of the kind or quantity of goods, wares or merchandise laden on board such boat, shall forfeit one hundred dollars. The proprietors shall prepare the proper blank forms of certificates of loading; and masters of boats shall be entitled to use them without expense.
Mass. Gen. Laws ch. 88, § 9