The various taxes were collected at the local level in all the states of the Union
, then sent on to the state capital for distribution to the federal government. If you are going to research your ancestors from the mid 19th century through tax records, the place to begin is with the state where they lived. If the town where the ancestor lived is also known, the records held there might also reveal some information, and from there you can probably progress to records held at the state capital.