Section 13. All trustees, whether incorporated or not, who hold funds given or bequeathed to a town for a charitable, religious or educational purpose shall make an annual exhibit of the condition thereof to the aldermen of the city, or to the selectmen of the town to which such funds have been given or bequeathed; and the records of all transactions by the trustees relative to such funds shall be open to inspection by the board to which such exhibit is to be made.
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