Found a wallet once. Destroyed the CCs and called the owner to tell him I had done so and would drop the wallet in the mail. He told me to keep the money. I did.
So did I, at lunchtime in tree planter in the middle of Manhattan. I felt sleazy opening it up back at the office (with a friend who was with me at the time), but I got the lady's home address, looked up her number and left a message. An hour later I got a phone call from her, and she picked it up about 1/2 hour after that. She got all of her cash, credit cards and papers back...and I felt pretty good about helping her out.
I guess that I'd make a pretty rotten thief.
Me three. The wallet I found was laying in the street, with driver's license, etc., all in it, though the cash was gone. The man it belonged to lived nearby, so I walked over to his apartment and gave it to his wife, but it felt kind of awkward talking to her because I think she thought I had taken the money. If I were in her place I guess I'd suspect the same.