If the highest bidder for an article at such sale refuses to take and pay for it, the officer shall sell it again by auction, at the same time or within ten days thereafter, giving notice of the second sale; and he shall account for what he receives on the second sale, and for any damages recovered of the first bidder for a loss on the re-sale, as for so much received on the execution.
Mass. Gen. Laws ch. 235, § 41