Louisiana Code of Civil Procedure Tit. II, Art. 2415. Delivery of property or payment of indebtedness to sheriff

A. When the garnishee admits in his answer, or when on trial of a contradictory motion under Article 2414 it is found that he has in his possession property belonging to the judgment debtor or is indebted to him, the court shall order the garnishee to deliver the property immediately to the sheriff or to pay him the indebtedness when due. Delivery or payment to the sheriff discharges the garnishee's obligation to the judgment debtor to the extent of the delivery or payment.

B. This Article does not apply to garnishment of wages, salaries, tips reported to the employer, or commissions.