Mass. Gen. Laws ch. 48 § 69
Such districts may, at meetings called therefor, raise money by taxation for the purchase of engines and other articles necessary for the extinguishment of fires, for hydrant and water service, for the purchase of land, for the erection and repairs of necessary buildings, for the erection and maintenance of street lamps within their limits, for the purchase, operation and maintenance of ambulances, for the payment of a proper charge of an insurance company for acting as surety on an official bond which may be given to such district by any of its officers, and for other incidental expenses of the fire department. The prudential committee of such district may accept an insurance company as sufficient surety upon such bond.
Mass. Gen. Laws ch. 48, § 69