Section - 26 - Disposal of Unclaimed Articles.

    (1) When any goods have come into the possession of the Corporation for carriage or otherwise and are not claimed by the owner or other person appearing to the Corporation to be entitled thereto, the Corporation shall, if such owner or person is known, cause a notice to be served upon him requiring him to remove the goods.

    (2) If such owner or person is not known, or the notice cannot be served upon him, or he does not comply with the requisition in the notice, the Corporation may, within a reasonable time sell the goods as nearly as may be in accordance with section 25 and shall pay any surplus remaining, after the recovery of any sum due to the Corporation and any expenses incurred by it in connection with the sale of the goods, to any person legally entitled thereto.