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Are you referring to Dixon County, Nebraska? The Nebraska State Historical Society in Lincoln has county tax records http://www.nebraskahistory.org/lib-arch/research/public/county_finding_aids/dixon.pdf.
The National Archives holds Federal, rather than county or state records, and for most of the 19th century, there was no Federal income tax. For information on the Civil War era tax, see Prologue: Selected Articles .