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<PAGE> Exhibit 5.1 CONSENT OF INDEPENDENT AUDITORS To the Sponsor, Trustee and Unit Holders of Tax Exempt Securities Trust, National Trust 243, Maryland Trust 112, New Jersey Trust 144, and New York Trust 180 We consent to the use of our report dated June 26, 2000, included herein and to the reference to our firm under the heading "Auditors" in the Prospectus. /S/ KMPM LLP KPMG LLP New York, New York June 26, 2000
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