Section 3. If the executor or administrator of a trustee, carrier, depositary or other person who claimed only a special property in goods which he held for the use and benefit of another recovers such goods, or damages for the taking or detention thereof, the goods or money recovered shall not be assets in his hands, but shall, after the deduction of the costs and expenses of the action, be delivered or paid to the person for whose use and benefit they were so held or claimed by the deceased.