Arkansas Code
Subchapter 3 - Freight — Carriers Generally
§ 23-10-306. Unclaimed goods

(a) When any goods, merchandise, or other property has been received by any warehouser, commission merchant, or common carrier and is not claimed or received by the owner, consignee, or other authorized person for the period of six (6) months from the time it should have been called for, it shall be lawful for the warehouser, commission merchant, or carrier to sell the goods, merchandise, or other property to the highest bidder for cash. Twenty (20) days' notice of the time and place of sale shall first be given to the owner, consignee, or consignor, when known, and by advertisement with two (2) insertions in a daily or weekly newspaper published in the county where the sale is to take place.
(b)
(1) The proceeds of the sale are to be applied to the payment of freight, storage, and charges due and the cost of advertising and making the sale.
(2) If any surplus is left after paying freight, storage, cost of advertising, and all other just and reasonable charges, the surplus shall be paid over to the rightful owner of the property at any time thereafter, upon demand being made therefor.

(c) Railroad companies shall not charge storage for the first forty-eight (48) hours, nor more than five cents (5¢) per day after the first forty-eight (48) hours on baggage not exceeding one hundred fifty pounds (150 lbs.).
(d) A record of the sale shall be kept. The record shall be open to the inspection of all parties interested therein.