Section 68. Unclaimed freight and baggage

Every  railroad  or  other
  transportation corporation, doing business in this  state,  which  shall
  have  unclaimed freight or baggage, not live stock or perishable, in its
  possession for the period of sixty days, may deliver  the  same  to  any
  warehouse  company,  or  person  or  persons  engaged  in  the warehouse
  business, within this state,  and  take  a  warehouse  receipt  for  the
  storage  thereof.  Upon  such  delivery  and  upon taking such warehouse
  receipt, every such railroad or other transportation  corporation  shall
  be  discharged of all liability in respect to any such unclaimed freight
  or baggage from and after such delivery. At any time  within  two  years
  after  such  delivery, such railroad or other transportation corporation
  shall surrender and transfer such warehouse receipt to the owner of  any
  such  unclaimed  freight or baggage upon demand, and upon payment of all
  charges and expenses for transportation and storage then due, if any, to
  any such railroad or other transportation corporation. In case any  such
  railroad  or  other  transportation  company  shall  have  had unclaimed
  freight or baggage, not live stock or perishable, in its possession  for
  a  period  of  one  year  and  shall  not  have  delivered the same to a
  warehouse company or person or persons engaged in the warehouse business
  as above provided, then such railroad or  other  transportation  company
  may  proceed to sell the same at public auction, and out of the proceeds
  may retain the charges of transportation, handling and storage  of  such
  unclaimed  freight  or baggage, and the expenses of advertising and sale
  thereof; but no such sale shall be made until  the  expiration  of  four
  weeks from the first publication of notice of such sale, to be published
  weekly  in a newspaper published in or nearest the town or city to which
  such unclaimed freight or baggage was consigned,  or  at  which  it  was
  directed  to be left, and also at the town or city where such sale is to
  take place; and said notice shall contain a general description of  such
  unclaimed freight or baggage, the name of the shipper thereof, if known,
  and  a  statement  of  the  consignment thereof, whether to a designated
  consignee or to order, if known, or the place at which the same  was  to
  be  left,  as  near as may be; and the expenses incurred for advertising
  shall be a lien upon such unclaimed freight  or  baggage  in  a  ratable
  proportion,  according  to the value of each article, package or parcel,
  if more than one. Such railroad or other  transportation  company  shall
  make an entry of the balance of the proceeds of the sale, if any, of the
  unclaimed  freight or baggage consigned to the same consignee or covered
  by each consignment, as near as can be  ascertained,  and  at  any  time
  within  five  years  thereafter, shall refund any surplus so retained to
  the  owner  of  such  unclaimed  freight  or   baggage,   his   personal
  representatives  or assigns, on satisfactory proof of such ownership. In
  case such balance shall not be claimed by the rightful owner within five
  years after the sale as above specified, then it shall be  paid  to  the
  county treasurer, for the use of the county poor of the county where the
  sale is made.
    Unclaimed  live stock and perishable freight or baggage may be sold by
  any such railroad or other transportation corporation without notice, as
  soon as it can be, upon the best terms that can be obtained.  All moneys
  arising from the sale of  any  such  unclaimed  live  stock,  perishable
  freight  or  baggage, after deducting therefrom all charges and expenses
  for  transportation,  storage,  keeping,  commissions  for  selling  the
  property,  and  any amount previously paid for its loss or non-delivery,
  shall be deposited by the corporation making such  sale  with  a  report
  thereof,  and  proof  that  the  property  was  live stock or perishable
  freight, with the comptroller for the benefit of the general fund of the
  state, and shall be held by him in trust for reclamation by  the  person
  or persons entitled to receive the same.