A Lost Item That Was Not Retrieved
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Question
A winter coat was found forgotten on a bus. We announced it everywhere possible, but the owner was not found. Is it permissible to use the coat?
Answer
Shalom Rav,
After a reasonable amount of time has passed, you may use the coat, but you should write a note with the details of the coat and the place it was found, as well as the estimated value of the coat. If the owner is found one day, you should return the value of the coat to them.
If there is no identifying mark on the lost item [color, brand, and size of the coat are not considered identifying marks], you have certainly acquired it, and there is only a matter of going beyond the letter of the law to announce, and you have fulfilled your obligation.
Source
Shulchan Aruch (Choshen Mishpat, Siman 267).