63). Section 63 permits not less than twenty-four taxable inhabitants to file a petition in equity to prevent a “department, commission, board, officer, employee or agent of the Commonwealth” from expending money or incurring obligations for an unlawful purpose. The transaction at issue here, however, involves neither the expenditure of money nor the imposition of an obligation of the sort contemplated by Section 63. Rather, it concerns a sale of land whereby the MBTA will receive $6 million. Accordingly, Section 63 is not applicable. Of some guidance to this Court are those decisions that have construed a similar taxpayer statute, G.L.c. 40, §53 (Section 53), which contains almost identical language as Section 63. See Richards v. Treasurer & Receiver Gen., 319 Mass. 672, 674 (1946) (<HOLDING>). Section 53 permits taxpayers to bring a
holding the same holding that because adjudication of cases on their merits is favored rule 60b should be given a liberal construction recognizing that the constitutional right to appeal must be given a practical construction holding that if there is only one construction that will permit all parts of the deed to be given effect it should be followed holding that section 63 should be given the same construction of section 53 in light of their substantial similarities