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A pragmatist, upon finding an abandoned vessel in international waters during a calm, say, and having no current mention of it in Notice to Mariners, and given some evidence (state of rigging, presence of rainwater in the bilges, an inch of birdcrap on deck) that the boat had been abandoned for some time, might simply help themselves to any salvageable gear aboard and then open the seacocks/cut the hoses.
I believe it is a duty of anyone abandoning ship when possible to sink it in order to remove it as a navigational hazard to other shipping/yachts/fishermen. The current Practical Sailor outlines just such a case: a non-sinking boat in bad conditions was sunk deliberately by its departing owner, who determined he required rescue rather than to continue sailing into a fresh round of gales.
The legalities of "harvesting" an abandoned boat at sea are unknown to me, but the world of hurt to which I would be exposing myself trying to take such a vessel under tow (unless I was at the 13 mile line of a friendly country in good weather) is deeply suspected. Basically, if you sink the thing, you do international shipping a favour, because you will not likely see profit in your actions otherwise.
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