Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 33, § 105

An officer or enlisted person of the military forces of the commonwealth who damages, loses through carelessness or neglect, carries away or unlawfully disposes of military property of the United States or of the commonwealth, shall be charged with the money value thereof, as determined by an investigating officer or board of survey detailed or appointed by the adjutant general to investigate and report upon the case. Such investigating officer or board of survey shall submit with the report all the evidence bearing upon the loss, damage or disposition of the property.