Section 90. Claims against the commonwealth for compensation under section 88 shall be referred to a board of 3 officers, including the state judge advocate and a medical or medical service officer, appointed by the commander-in-chief. In consideration of the claim, the board shall, except as otherwise provided in section 88, take into account any compensation received by the claimant or the claimant's dependents from the United States. The board shall have the same power to take evidence, administer oaths, issue subpoenas and compel witnesses to attend, testify and produce books and papers and to punish their failure to do so as is possessed by a general court-martial. The findings of the board shall be subject to the approval of the adjutant general. The amounts so found due and so approved shall be a charge against the commonwealth and shall be paid in the same manner as other military accounts.