2019 Massachusetts General Laws
Part I - Administration of the Government
Title XXII - Corporations
Chapter 161 - Street Railways
Section 140 - Street Railway Lessee's Annual Return
Section 140. The lessee of a street railway shall make to the company which owns it the same annual return on oath of the operations and business of the railway as is required of the company which owns it; and, for failure so to do, shall be liable in tort to said company for all the penalties prescribed by law for failure by it to make its annual return.