In 1980, per capita state and local taxes for the first time exceeded $1,000, the Tax Foundation reported. But in an equally significant calculation, the average tax rate for each $1,000 in personal income actually declined by a slight amount over the past decade.

In the local area, the District of Columbia's per capita tax of $1,475 put it third in the nation, running behind Alaska at $4,189 and New York at $1,495.

Maryland ranked 10th, at $1,104, while Virginia was 30th, at $856. Per capita taxes grew in the District and Virginia at a faster rate over the decade than the 131 percent national average, 185 percent and 151 percent respectively. Maryland was just below the national rate at 129 percent.

The regular growth in per capita taxes by state and local governments and the decline in taxes per $1,000 of personal income occured because total personal income has been increasing steadily, giving states and local governments larger amounts to tax, and consequently higher revenues.

In addition, the Tax Foundation excluded unemployment insurance levies in calculating rates per $1,000 of personal income.

From 1970 to 1980, the foundation found that for the nation as a whole taxes on each $1,000 of personal income fell from $117 to $116. In Virginia, there was no change over the decade, as the rate per $1,000 remained at $102. In the District, the rate grew from $104 to $136, a 31 percent increase, while in Maryland, there was a slight drop, from $123 to $120, a 2 percent decline.