Section 64
SEC. 64. The Director, chief, or other designated head of a Bureau or Office of the Insular Government, or department under and offices. the municipal government of the city of Manila, the treasurer of a province, district, municipality, township, or other branch of the Government; shall be accountable for the custody, care, preservation, and proper use of all public property pertaining to his office acquired by purchase, transfer, assignment, gift, or by any other means; and each officer or agent aforesaid and his sureties, in the absence of due care or diligence on his part, shall be held responsible for the money value of said public property in case of loss, improper or unauthorized use, misappropriation, or unreasonable deterioration caused to said public property, whether in his actual possession or not.