A person who finds goods belonging to another and takes them into his custody, is subject to the same responsibility as a/an

A person who finds goods belonging to another and takes them into their custody assumes the same legal responsibilities as a bailee. The finder becomes a bailee by finding, with a duty to take reasonable care of the goods and return them to the true owner or handle them according to law. This legal fiction treats the finder-bailee relationship similarly to a voluntary bailment for liability purposes.