Sam McIntosh, 12, from New Plymouth found a lost wallet with $1400. He handed it in to cops and got $100 reward.

Finding a wallet stacked with cash could put a strain on most people's honesty and integrity but not Sam McIntosh's.

​The New Plymouth 12-year-old was walking to a friend's house just after Christmas when something caught his eye as he passed Woodleigh School.

"As I was going down the path I saw a wallet on the playground," he said.

"I just thought that's strange so I picked it up."

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While checking the wallet for the owner's ID Sam discovered it "had heaps of money" inside.

GRANT MATTHEW/STUFF Sam McIntosh, 12, with the $100 reward he got after handing in a wallet he found containing $1400. He says he never thought of keeping cash.

"There was like a couple of 10s, there was a lot of 100s and 50s and a few 20s as well.

"There was two compartments, there was the one with 20s and below and the other one with 50s and 100s, there was no coins.

"I thought what am I supposed to do, like oh that's a lot of money."

The cash totalled $1400, more than Sam had ever seen in his life but his first thoughts were to find his father - Senior Constable Bruce McIntosh - and try to reunite the wallet with its rightful owner.

Sam said the thought of pocketing the wad of cash never crossed his mind.

"That would be cool to have that much but I wouldn't do that coz I saw that there was a guy in there and I knew I had to hand it in to police coz that's the law - my dad is a policeman."

But he could think of a number of ways he could have spent his new-found fortune.

"Get a hoverboard or go on holiday. I don't actually know, that would be pretty fun, maybe put some in my bank."

McIntosh and his son attempted to find the wallet's owner but were not able to.

However as McIntosh processed it at the police station the owner, who was on holiday from Australia, appeared at the counter and his wallet was returned.

McIntosh said he was clearly not expecting to see the cash again.

"The look of surprise on his face, to find it was still full of money was just a cracker," he said.

Delighted to get his holiday funds returned the man peeled out a crisp red $100 note for McIntosh to give to his son as a reward.

Sam hadn't expected his honesty would pay a dividend.

"That was the nicest thing ever to do, coz giving a $100 to a guy that finds his wallet, shouldn't deserve a $100 at all."

The keen basketballer hadn't decided how he would spend his reward.

"I haven't had any plans yet but I might put it in my bank or like save up for something, I don't really know yet."

McIntosh and his wife Michelle said they were very proud of Sam's honesty and believed they would have done the same.

"It's great because it was a wallet just thick with money, there was just like a solid wad of money in there. Obviously the temptation for a 12-year-old is probably enormous," he said.

"I would like to think I would have done the same," Michelle said.