Mass. Gen. Laws ch. 127 § 96B
Property belonging to, or deposited for the benefit of, former inmates of any correctional institution of the commonwealth, which shall have remained unclaimed for more than one year, shall be disposed of as hereinafter provided, by the superintendent of the institution and a representative of the department of correction designated by the commissioner, acting as special board for said purpose, but only if all known next of kin of the former prisoner shall have been notified in writing by said superintendent. The board shall ascertain whether the property has any sale value, and, if so, shall solicit from at least three reputable dealers in like property offers for the purchase thereof, and shall sell the same to the dealer offering the highest price. The proceeds of such sale shall be disposed of as provided in section ninety-six A. The board may dispose of such of said property as, in its opinion, has no sale value, or any of said property for which no offer, solicited as aforesaid, has been received, in such manner as it may deem proper. A complete record of each transaction hereunder shall be made and signed by both members of the board and filed with the other records at such institution relating to the former prisoner whose property shall have been disposed of as aforesaid.
Mass. Gen. Laws ch. 127, § 96B