Mass. Gen. Laws ch. 266, § 23

Whoever steals, conveys away or conceals any furniture, goods, chattels, merchandise or effects of persons whose houses or buildings are on fire or are endangered thereby, and does not, within two days thereafter, restore the same or give notice of his possession thereof to the owner, if known, or, if unknown, to the mayor or one of the aldermen, selectmen or firewards of the place, shall be guilty of larceny.