Louisiana Code § CC 2911

Payment of value when restitution is impossible
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When it is impossible for the borrower to return to the lender things of the same quantity and quality as those lent, the borrower is bound to pay the value of the things lent, taking into account the time and place they should have been returned according to the contract. When the time and place are not fixed in the contract, the borrower owes the value of the things at the time the demand for performance is made and at the place where the loan is contracted.

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