Returns of equipment.

Every officer receiving public property for military use shall be accountable for the articles so received by him, and shall make returns of such property at such times, in such manner, and on such forms as may be prescribed. He shall be liable to trial by court-martial for neglect of duty, and also make good to the United States the value of all such property defaced, injured, destroyed or lost, by any neglect or default on his part, to be recovered in an action of tort, or by any other action at law, to be instituted by the Judge Advocate General of the militia at the order of the Commanding General. All money received on account of loss or damages shall be paid in the Treasury of the United States, and shall be accounted for by the Commanding General in his returns to the Secretary of the Army.