Mass. Gen. Laws ch. 35 § 39B
Whenever a county determines to borrow money otherwise than by the issue of bonds, the treasurer thereof shall make notes for the amount of the proposed loan, and shall use one or more, in serial order, of the forms provided for in section thirty-nine A, with the blank spaces properly filled in. County notes shall be signed by the treasurer thereof, and a majority of the county commissioners shall countersign and approve each note in the presence of the clerk of the courts, who shall certify to the fact on the face thereof and affix thereon the county seal, unless the facsimile of such seal is engraved or printed thereon. The treasurer of the county, after making a record of the transaction in accordance with section thirty-nine A, shall forward, with the fee required by section thirty-nine E, every such note to the director, with a copy of said record and a copy of the vote authorizing the loan, certified by the clerk of the courts, and a certification by said clerk that the person whose signature appears upon the note as treasurer was the duly authorized treasurer of the county when such signature was made, and that the persons whose signatures appear upon the note as those of a majority of the county commissioners were duly qualified as such when such signatures were made; and the treasurer of such county shall furnish such other information with reference to the financial condition of the county as the director may require to enable him properly to certify the note. If upon examination the note appears to the director to have been duly issued in accordance with the vote of the county commissioners authorizing it, or in accordance with an act of the general court, and to have been signed by the duly qualified officials of the county, he shall so certify and shall thereupon return the note by registered mail to the treasurer of such county or shall deliver it in hand to such treasurer or to his duly authorized agent; but, under such regulations as he may prescribe, if so authorized by the county treasurer, with the approval of the county commissioners, the director may deliver a certified note to the payee thereof or deliver it to a bank or trust company to be credited to the account of such treasurer. He may certify to the issue of the note on any date not earlier than five days prior to the date of issue appearing on the note, if the other conditions of this chapter have been complied with. He shall not certify a note payable on demand nor shall he certify any note unless the laws relating to county indebtedness have been complied with, or if it appears that the proceeds of the note are not to be used for the purpose specified in the vote authorizing the loan for which the note is issued.
Mass. Gen. Laws ch. 35, § 39B