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From lawbrain.com

An individual who holds money or property that belongs to a debtor subject to an attachment proceeding by a creditor.

For example, when an individual owes money but has for a source of income only a salary, a creditor might initiate garnishment proceedings. If the creditor is successful, a certain portion of the debtor's salary will be automatically sent to the creditor from each paycheck. In such case, the debtor's employer is the garnishee.