The driver in charge of any taxicab operated within the city shall carefully preserve
any money or other property left in such vehicle by any passenger and such money or
other property shall be promptly deposited with the owner of the vehicle, who shall
deliver a receipt for the same. The owner shall promptly notify the passenger, if
known, of the money or property found and return the same upon request. In the event
such passenger is unknown, the owner shall file in writing a report to the chief of
police and shall keep the money or property at some convenient place within the city
where the same may be called for by the owner. When such money or other property shall
have been identified and ownership established, the same shall be delivered to the
owner. Any property, money or other thing which shall not have been called for within
60 days shall be disposed of according to law.
(Tax Code 1959, § 31-17)