I'm not fluent--and so definitely take the word of a native speaker over mine--but in my experience, the form "Johan Schmidt zu Berlin" in records like these is MUCH more likely indicative of [current or immediately prior] residence than birthplace.
Here's my guess:
"Heinrich Theodor Friedrich Schütt, Buchhalter zu Moscau, am 7 Apr/21 März 1870, von den Norddeutschen Bundes-Consulate daselbst beridigt."
I'm not sure of that last word, nor the gender/case of "von den" (von der? vor den?), and for the place to be "Moscau" it's missing a swoop over the u (so Moscan, perhaps?), but otherwise, I'm pretty confident of that reading.