WASHINGTON – Residents of one of the most affluent states in the country have one of the steepest bills when they pay state taxes.

In 1999, Connecticut had the highest per capita state tax burden in the nation – $2,932 per person, new Census Bureau figures show. That’s up more than $63 from the previous year, and much higher than the national per capita tax of $1,835 per person.

Understandably, it’s a distinction that dismays residents.

“Oh, we’re hearing the complaints. Mostly it’s, ‘Where are the dollars going?”‘ said Wanda Toth, an accountant in Fairfield, Conn., and lifelong state resident.

“When you are trying to raise a family, going to the store, buying clothes – for an average family that’s a lot of tax,” said Toth, who wishes she could save more for college educations for her three teen-agers.

Nationally, overall state tax revenues for the 50 states rose 5 percent last year to $499.5 billion. Individual state income taxes made up the largest chunk of that amount, totaling $172.3 billion, or $633 per person.

Mainers paid an average of $2,027 in state taxes last year, 12th highest in the nation.

After Connecticut, the next highest per capita taxes were in Delaware, Hawaii, Minnesota and Massachusetts.

“Keep in mind that in states like Delaware, the state performs a lot of functions that in other states are done locally,” Census statistician Dave Kellerman said.

While Connecticut topped the per capita list, another New England state, New Hampshire, had the lowest per capita tax burden, $891 per person, followed by South Dakota, Texas, Tennessee and Louisiana.

Edward Naile of Deering, N.H., said New Hampshire’s modest figure is a little misleading when calculating a resident’s tax bill. Typically, he said, more than 75 percent of the taxes he pays each year are local levies.

But the tax advantage isn’t a sufficient magnet to draw harried workers and retirees from other New England states, said Naile, a member of The Coalition of New Hampshire Taxpayers, an advocacy group for limited government and limited taxation.

“A lot of people are coming here to escape the tax burden. … From Connecticut, a lot of people have summer homes here, and then they decide to stay,” Naile said.

“It seems that the culture of high taxes continues,” said Charles Wolpoff, a tax attorney and author of the book, “The State Tax Report.”

“The key question for Connecticut citizens is, ‘Are they getting their money’s worth?”‘ Wolpoff said.

Connecticut Gov. John G. Rowland’s office says his Republican administration has cut $2 billion in taxes since he took office in 1995. In recent years, the state has reduced the income tax, business taxes and the gas tax.

A main reason Connecticut is at the top of the tax heap is that it is also tops in the nation in per capita income, at more than $39,000, and state leaders say taxes have been structured to hit the rich hardest.

Much of the wealth is concentrated in the affluent New York City suburbs in southwestern Connecticut, said accountant Toth.

“Taxes are going down, but when the economy’s good, more people are working and people are making more money,” said Ellen Schneider, spokeswoman for the state tax collector’s office. “Even though you have lower tax rates, you’re going to end up paying a lot of money.”