"one who owes debts and has been warned legally to not pay money or transfer property which has been awarded to his creditor," 1620s, from garnish (v.) in the legal sense + -ee.
Entries linking to garnishee
garnish v.
late 14c., "to decorate, adorn, beautify," also in Middle English "equip (a place) for defense; arm (oneself) for battle; prepare to defend," from Old French garniss-, present-participle stem of garnir "provide, furnish; fortify, reinforce" (11c.), from Frankish *warnjan, from Proto-Germanic *warnon "be cautious, guard, provide for" (source also of Old High German warnon "to take heed," Old English warnian "to take warning, beware;" see warn), from PIE root *wer- (4) "to cover."
Sense evolution is from "arm oneself" to "fit out" to "embellish," which was the earliest meaning in English. Culinary sense of "to decorate a dish for the table" predominated after c. 1700. Older meaning survives in legal sense of "to warn or serve notice of attachment of funds" (1570s). Related: Garnished; garnishing.
-ee
word-forming element in legal English (and in imitation of it), representing the Anglo-French -é ending of past participles used as nouns (compare -y (3)). As these sometimes were coupled with agent nouns in -or, the two suffixes came to be used as a pair to denote the initiator and the recipient of an action.
Not to be confused with the French -ée that is a feminine noun ending (as in fiancée), which is from Latin -ata.