Per Capita “income” 1860 as estimated somehow for the TOTAL Population:
North $128
South $103
In case you want to look at the relevant numbers.
How can “estimated somehow” be relevant?
It appears that you are totally unfamiliar with any of the census data for 1860 and do not know how to research.
When and if you want to get around to learning, I will be glad to recommend a few books to you.
Until then, be ignorant my friend. Be ignorant.