Mass. Gen. Laws ch. 128 § 44A
The trustees in Suffolk county shall annually prepare and submit a budget containing detailed estimates of all sums required by them for carrying out sections forty to forty-five, inclusive, during the ensuing fiscal year. Said trustees in preparing their budget shall indicate estimated expenses for the agricultural, home economics, resource development and youth programs and shall record their expenditures in like manner in their annual report.
To meet the expenses incurred there shall annually be expended from the state treasury, subject to appropriation, sums equal, in the aggregate, to seven cents on each one thousand dollars of the equalized valuations of the town of Winthrop and the cities of Boston, Chelsea and Revere, as most recently reported by the state tax commission to the general court under the provisions of section ten C of chapter fifty-eight of the General Laws, and the state treasurer shall issue his warrant requiring the assessors of said town and cities to assess a tax to the amount of the sums so expended in proportion to their said valuations, and such amounts shall be collected and paid to the state treasury as provided by section twenty of chapter fifty-nine of the General Laws; provided, that such town or any city may in any year anticipate in whole or in part its assessment, and appropriate, raise and deposit the amount thereof with the state treasury, and any sum so deposited shall be credited against such assessment. There may also be expended for the purpose of this act voluntary contributions for such purposes deposited in the state treasury.
Mass. Gen. Laws ch. 128, § 44A