State and local tax bills jumped by $82 in 1977 to an average of $813 per person, the latest figures available from the Census Bureau reveal.

The District of Columbia had the biggest increase in the continental United States, a $147 boost that pushed the per capita tax burden in Washington to $1,071.

Only Alaska ($2,296 a person), New York ($1,252) and California ($1,098) collect more taxes per capita than the District, says a report on the Census data prepared by Commernce clearing House.

Arkansas collected the least taxes ( $494 epr capita) and Maine was the only state where the tax burden went down-from $671 to $658 per person.

The per capita tax collection don't necessarily reflect actual expenditures by the average taxpayer; the figures are obtained by dividing the number of residents by total tax collections, which include business taxes and other levis not paid by all citizens. Alaska's high per capita tax figure includes all the taxes collected on oil and gas fields by state and local governments.

The per capita tax figures do allow comparisons of tax costs between states, and show how taxes change from year to year, however.

Total collections of state and local taxes amounted to $175.9 billion in fiscal 1977, up 12.2 percent, said. Commerce Clearing House, the private business information service that analysed the Census Data.

The biggest increase was $400 per person in Alaska; the smallest, $15 in North Dakota. Except for Main-down $13 per person-taxes wen up at least $25 per capita in every state.

Besides the District of Columbia and Alaska, the per capita increase amounted to $100 or more in California, Connecticut, Michgan, Nebraska, New Jersey, New York and Wyoming.

The study said 35 states were "billionaires" in 1977, collecting more than $1 billion from their citizens in state and local levies. The leading tax collectors were California, $23.8 billion; New York, $22.4 billion; Illinois, $9.7 billion; and Pennsylvania, $9.1 billion. CAPTION: Map, Your Tax Burden, This map shows state and local tax burdens per capita during fiscal 1976-77, according to an analysis of the latest Census Bureau data. D.C.'s $147 boost was a leading increase. By Dave Cook-The Washington Post