Such person engaged in the express business or as a common carrier shall make an entry on his books of the balance of the proceeds of such sales, credited to the person to whom such article was directed, as nearly as can be ascertained, and, at any time within five years thereafter, shall, on demand, pay such balance to the owner of such article. If such balance is not claimed by the owner within ten years, it shall be disposed of in accordance with the provisions of part III of chapter 32.