Related for Bava Metzia 51:7
מי לא תנן מעות שנמצאו לפני סוחרי בהמה לעולם מעשר בהר הבית חולין
BUT IF IT [THE HOUSE] USED TO BE RENTED TO OTHERS, EVEN IF ONE FINDS [ARTICLES] IN THE HOUSE ITSELF, THEY BELONG TO HIM. Why so: let it be assigned to the last [tenant]?<span class="x" onmousemove="('comment',' I.e., let the last tenant be assumed the owner (Tosaf.). ');"><sup>6</sup></span>
Tosefta Shekalim (Lieberman)
Coins found in front of the Cattle Traders are always counted as [Second] Tithes. [Coins] found on the Temple Mount are considered profane [Similarly, coins found] in Jerusalem on the other days of the year are considered profane, but on the day of a pilgrimage festival all are considered as a [second] tithe. R. Jose said: [These are] words of the school of Shammai The school of Hillel says They are always considered tithes, except for the [coins] found on the Temple Mount on the remaining days of the year, [which are] profane.
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