… but it’s unlikely to be theft
A person steals if he dishonestly appropriates property belonging to another with the intention of permanently depriving the other of it.
With found goods, to avoid a claim of dishonesty, the finder must be able to demonstrate that they made reasonable efforts to find the true owner. For things like golf balls, reasonable efforts is pretty low - first, the value does not justify more than a perfunctory effort, second, the true owner has no way of proving provenance.
On any reasonable interpretation of the facts, the golfer lacks the required dishonesty.
Who owns a thing?
The law recognises three types of property:
- Real property - interests in land fixtures and structures upon the land.
- Personal property - aka goods and chattels- physical things that aren't land. They can be living or dead, e.g. a calf or a car. Big or small, e.g. a supertanker or a golf ball.
- Intangible property - 'choses in action' such as copyright and other IP, shares in a corporation, beneficial rights to trust property, rights in superannuation, and some contractual rights, such as the right to be paid for a debt.
Property is not a thing (tangible or intangible) - the thing is the thing. Property is a right over a thing; in Yanner v Eaton, the High Court of Australia said:
The word ‘property’ is often used to refer to something that belongs to another. But … ‘property’ does not refer to a thing; it is a description of a legal relationship with a thing. It refers to a degree of power that is recognised in law as power permissibly exercised over the thing. The concept of ‘property’ may be elusive. Usually it is treated as a ‘bundle of rights’.
The 'bundle of rights' differs for different property types and situations. For example, while a right of occupation makes sense for real property, it makes no sense for a golf ball. Similarly, the right of possession makes sense for a book but not for the copyright in that book.
So, just focusing on the golf balls. Our intrepid golfer has possession of 11 golf balls and 'true' ownership in just one of them.
As discussed above, a person in possession of things that they do not own has a legal duty to find the 'true' owner. For golf balls found on a golf course, this is probably satisfied if you ask around.
Armory v Delamirie [1722] EWHC J94 established that the possessor of an item has a better claim to ownership than anyone but the 'true' owner. This holds for real and personal property, but, as previously mentioned, you can't possess intangible items.
Where you find it also matters, as the owner of the real property where the personal property was found may have a better claim depending on the nature of the property. See Bridges v Hawkesworth, Silcott v Louisville Trust, and Parker v British Airways Board. It may be a condition of play on a given course, or a court may imply such a condition that balls left on the course belong to the golf course; this would be a legitimate transfer of title, and the golf course would be the 'true' owner.
Notwithstanding, a 'true' owner would have to prove their ownership.
For some items, like land, motor vehicles, ships, shares, etc., there may be a public register that presumptively lists the 'true' owner. I say "presumptively" because mistakes and fraud do happen, and registers may be challengeable.
For most items, the 'true' owner would need to prove that they were the 'true' owner on the balance of probabilities. Testimony, receipts, and photos of the person being in possession are all the sorts of things that might be used as evidence of this.
Of course, no one is going to go to this trouble for ten used golf balls.