Section 135

If such owner or person is not known, or the notice cannot be served upon him, or he does not comply with the notice, the licensed operator may, after a reasonable time, sell the goods as nearly as may be in accordance with section 134 and render the surplus, if any, of the proceeds of the sale to any person entitled thereto.

For the purposes of this section, “goods” shall be deemed to include luggage.

Requisition for written declaration of description of goods