Mass. Gen. Laws ch. 48 § 24
Money appropriated by a town under section eleven of chapter forty, for the prevention of forest fires, and all fines received under sections eleven, thirteen and twenty-six of this chapter and section nine of chapter two hundred and sixty-six shall be expended by the forest warden, under the supervision of the selectmen, in trimming brush out of wood roads, in preparing and preserving suitable lines for back fires, for fire patrols, or in other ways adapted to prevent or check the spread of fire; or such town may expend any portion of such money in taking by eminent domain such woodland as the selectmen, upon recommendation of the forest warden, consider expedient to prevent forest fires. Such taking and the payment of damages therefor or for injury to property, other than by fire or back fire, shall be governed by chapter seventy-nine. In the event of a forest fire getting beyond the control of a local forest warden, the forester or his assistant may take entire charge of the extinguishment of such fire and engage all help and equipment necessary therefor. All expenses thereby incurred in a town wherein a fire occurs after the forester has so taken charge shall be divided equally between such town and the commonwealth. The expenses aforesaid shall be paid by the commonwealth upon presentation of pay rolls and vouchers approved in such manner as the forester shall direct. One half of any sums so paid shall be assessed and collected as a part of the state tax of such town.
Mass. Gen. Laws ch. 48, § 24