Section 28. A person who has been committed to jail for the non-payment of a tax, if since his commitment he has not had any property, real or personal, with which he could have paid the tax, may be discharged at any time in the manner provided by section one hundred and forty-six of chapter one hundred and twenty-seven, for the discharge of poor prisoners who have been confined for three months for a fine.
Structure Massachusetts General Laws
Part III - Courts, Judicial Officers and Proceedings in Civil Cases
Title II - Actions and Proceedings Therein
Chapter 224 - Arrest on Mesne Process and Supplementary Proceedings in Civil Actions
Section 7 - Surrender of Principal on Recognizance by Surety; New Recognizance
Section 8 - Recognizances and Bonds; Breach; Remedies
Section 12 - Support in Jail; Discharge
Section 15 - Judgment Debtor; Examination
Section 17 - Redemption of Property Transferred; Refusal or Acceptance of Transfer by Creditor
Section 18 - Contempt; Procedure; Effect; Appeal
Section 19 - Charges of Fraud; Procedure; Sentence; Appeal
Section 20 - Transfer of Property Pending Examination; Commitment for Contempt; Exceptions
Section 21 - Supplementary Proceedings; Dismissal; Discharge of Debtor
Section 24 - Debtors of Commonwealth; Discharge
Section 25 - Debtors of Commonwealth; Examination
Section 26 - Debtors of Commonwealth; Appointment of Special Counsel
Section 28 - Persons Committed for Non-Payment of Tax; Manner of Discharge