Recovery of loss from neglect in respect of distrained property

Where property distrained are stolen or lost, or damaged by reason of the necessary precautions for its due preservation not having been taken, or from its having been improperly made use of, the amount of such loss or damage shall be recoverable by summary process by the Collector from the officer from whose neglect or act the loss or damage was occasioned and the amount so recovered shall be paid to the person damnified.