City of New Orleans v. Sheppard

The defendant being sued in the Eifth District Court of New Orleans for an amount alleged to be due for municipal taxes, took a rule to show cause why the suit should not be transferred to the Circuit Court of the United States for the Eastern District of Louisiana. After hearing evidence, the District Judge refused an order of transfer, and the defendant appealed.

The material facts presented by the evidence is as follows: The defendant had been for several years a resident, and avowedly a citizen of Louisiana. But about six years since, according to the testimony of several witnesses who…