Constabulary (Ireland) Act, 1874

As to unclaimed money and goods found or stolen.

9. When any money or goods shall be found and shall be delivered over to any constable, or when any goods or money charged to be stolen or unlawfully obtained, and of which the owner shall be unknown, shall be in the hands of any constable, it shall be lawful for the inspector general, after the expiration of twelve calendar months during which no owner shall have appeared to claim the same, to sell or dispose of such goods or money, and pay over such money or proceeds to Her Majesty’s Exchequer in like manner as any other money payable thereto.