CHICAGO — American taxpayers in fiscal year 1989 paid an average of $1,888 in taxes to state and local governments - an increase of $116 per person from the previous year - according to a report from Commerce Clearing House.Per capita tax burdens rose in the District of Columbia and in 47 states, and declined in Utah, Vermont, and Wyoming. Alaska placed highest on the list with a state and local per capita tax burden of $3,922. Property taxes, including taxes on oil and gas properties, accounted for $1,257 of Alaska's total. (The totals include all tax collections - not only those on personal income - divided by the population of the state.) The District of Columbia was No. 2 with $3,714, followed by New York ($3,052), and Connecticut (2,504). Mississippi had the lowest per capita tax burden at $1,184.