 The finder must take reasonable steps to locate the owner.If the finder shows that reasonable steps to find the owner have been taken then the finder may establish that the required "mens rea" for theft, the intention to deprive the owner permanently, is absent.In discussing the history of finding, Alice Tay collected some cases (at footnote 36) where a finder raised an unsuccessful defence to larceny on the grounds that the circumstances of finding were such that no inquiry as to the true owner was required