Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 161A, § 5B

If money, goods or other property which has been stolen, lost or abandoned comes into the possession of a police officer or other employee of the authority by virtue of his office or employment, the officer or employee shall deliver the same to the person designated by the Massachusetts Bay Transportation Authority to receive the same and he shall thereupon be relieved from further responsibility.  If no person proves ownership of such money, goods or other property within 6 months, the authority may cause the same, excepting money unclaimed, to be sold at public auction at such place and time and by such person as the authority may designate.  Notice of the time and place of the sale, with a description of the property, shall be given by publishing the same once in a newspaper of general circulation published in the city of Boston.  The property, if perishable or liable to deteriorate greatly in value by keeping, or the value of which will probably be less than the expense of keeping, may be sold at public auction at such place and at such time within 6 months and by such person as the authority may designate, such notice of the time and place of the sale as said authority may deem reasonable and proper first being given.  The proceeds of any sale, together with any unclaimed money, after deducting all reasonable charges and expenses incurred on account of the property, shall be accounted for and paid to the authority.  If within 2 years after a sale, the owner claims the property and proves ownership to the satisfaction of the authority, the amount of the unclaimed money or the proceeds of the sale of the property, after deducting reasonable expenses, shall be paid to the person, without appropriation.  Nothing in this section shall be construed to supersede or to conflict with any laws pertaining to the handling of evidence in any criminal or civil matters.