Massachusetts General Laws Part IV. Crimes, Punishments and Proceedings in Criminal Cases (Ch. 263-280) Ch. 266, § 48

An officer who arrests a person charged as principal or accessory in a robbery or larceny shall secure the property which is alleged to have been stolen, annex a schedule thereof to his return and be answerable for the same; and, upon conviction of the offender, it shall be restored to the owner.