Heres a couple questions for ya, were the children at your house? were the children in your care and custody at the time of the anger outburst that resulted in the toy being broke?
If this offence was done in your home or while the children were in your care then it is your choice as to punishment for the actions the child took.
However.... When my children are at my house, and in my care they are MY responsibility. If one of my children were to break a toy that belonged to one of the other children whether I got them that toy or another member of the family or even a stranger did, it would be MY place to deal with it in a manner that I seen fit. NOT the person who got the child the toy or another member of the family that might have been around at the time. Or heard about the situation of their "gift" at a later date!