I have this cover with Scott 65 sent from Wheelersburg, but don't know which state it's from.
I have checked Helbock, and there is a Wheelersburg, Ohio, but its post office was opened in 1879, which is too late for this. I also checked Jim Forte's site, and it lists post office date starting at 1893. Also, on Jim Forte's site, there is a Wheelersburg, Kentucky, but the post office starts at 1910.
There appears to be a Wheelersburg, Virginia, but I can find no information about any post office history there.
Here is a pic of the cover. Does anyone have any possible matches for this cover?