All officers, boards or departments may dispose of such personal
property in their custody when they deem it advisable and in the best
interests of the Town after such disposition shall be approved and
authorized, in writing, by the Selectmen. If, in the judgment of any
officer, board or department, the value of property to be disposed
of by sale exceeds $100, the property shall be advertised in the Berkshire
Eagle and bids requested. Every officer, board or department shall
include in its annual report a list of property so sold, the amount
therefor and the name of the purchaser.