Mass. Gen. Laws ch. 221 § 32
The clerks of the courts in the several counties, and of the supreme judicial court and superior court department for Suffolk county, shall keep cash books, which shall be the property of the commonwealth and shall be and remain a part of the records of the courts, in which they shall keep accounts of all fees received by them for their official acts and services, including fees for copies which they are not required by law to furnish, fees and money in proceedings relative to naturalization or for naturalization certificates, and all fees and money of whatever description or character received by them, or by any assistant or other person in their offices or employment, for any acts done or services rendered in connection with their said offices, and shall on or before the tenth day of each month pay over to the state treasurer all fees received during the preceding calendar month, and shall render therewith a sworn account thereof; provided, that said clerks shall account for and pay over to the United States bureau of naturalization in accordance with the federal laws as to naturalization such part of any moneys received by them under or by authority of such laws as they are required thereby to account for and pay over.
Mass. Gen. Laws ch. 221, § 32