US tax policy changed during the WWI era. It was all quite local until 1917.
Also, you'll notice that even at the state level, income tax was rare. Income tax has historically been ill-regarded. Until 1905 most of the state of New York was funded through alcohol taxes: https://www.jstor.org/stable/1882558
They then passed a mortgage tax and a stock tax to counter the rising costs of a growing population.
Every government level has the power to tax in the US, and they all find very different ways to do it.