Mass. Gen. Laws ch. 140 § 10
An innholder shall not be liable for losses sustained by a guest except of wearing apparel, articles worn or carried on the person, personal baggage and money necessary for traveling expenses and personal use, nor shall such guest recover of an innholder more than three hundred dollars as damages for any such loss; but an innholder shall be liable in damages to an amount not exceeding one thousand dollars for the loss of money, jewels and ornaments of a guest specially deposited for safe keeping, or offered to be so deposited, with such innholder, person in charge at the office of the inn, or other agent of such innholder authorized to receive such deposit. This section shall not affect the innholder's liability under any special contract for other property deposited with him for safe keeping after being fully informed of its nature and value, nor increase his liability in case of loss by fire or overwhelming force beyond that specified in the following section.
Whenever an innholder provides a security box in the room of any guest, the innholder shall not be liable for the loss of any items deposited in the security box, by theft or otherwise, in excess of one thousand dollars; provided, however, that the provisions of section thirteen have been complied with.
As used in this section, "security box" means a metal or alloy box used for the safekeeping of valuables or other property, which may be securely locked with a locking mechanism.
Mass. Gen. Laws ch. 140, § 10