72. Delivery of stolen goods to owner
If any goods or money charged to be stolen or fraudulently obtained shall be in the custody of any police officer by virtue of any warrant of a magistrate or otherwise in the execution of his or her duty and the person charged with stealing or obtaining possession as aforesaid cannot be found or shall be duly convicted on such charge or charges, it shall be lawful for such magistrate to make an order for the delivery of such goods or money to the person who shall appear to be the rightful owner thereof, or in the case the owner thereof cannot be ascertained, then to order such goods within a reasonable time to be sold publicly and the proceeds thereof, together with any moneys so in the custody of any police officer as aforesaid, shall form part of the Police Reward Fund hereinbefore mentioned.