Idaho State Statutes - Idaho Attorney Directory

The sheriff must
make a full inventory of the property attached, and return the same with the
writ. To enable him to make such return as to the debts and credits attached,
he must request, at the time of service, the party owing the debt or having
the credit to give him a memorandum, stating the amount and description of
each, and if such memorandum be refused, he must return the fact of refusal
with the writ. The party refusing to give the memorandum may be required to
pay the cost of any proceedings taken for the purpose of obtaining information
respecting the amounts and description of such debt or credit.

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