Statistics for occurrence #1 of “Wheeling” in year 1861, month May, day 26 of Rebellion Record: a Diary of American Events, Diary from December 17, 1860 - April 30, 1864:

... be suspended from and after the 81st inst. Letters for offices temporarily closed by this order, will be forwarded to the dead letter office, except those for Western Virginia, which will be sent to Wheeling . --Boston Transcript, May 27.
...
Max. Freq. Min. Freq.
Entity Corpus Doc Corpus Doc  
Wheeling (Arkansas, United States) 12 0 0 0 0 user votes
Wheeling (Illinois, United States) 0 0 0 0 0 user votes
Wheeling (Indiana, United States) 0 0 0 0 0 user votes
Wheeling (Indiana, United States) 0 0 0 0 0 user votes
Wheeling (Louisiana, United States) 0 0 0 0 0 user votes
Wheeling (Missouri, United States) 0 0 0 0 0 user votes

† This entity has been selected by the automated classifier as the most likely match in this context. It may or may not be the correct match.