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<PAGE> Exhibit 5.1 CONSENT OF INDEPENDENT AUDITORS To the Sponsor, Trustee and Unit Holders of Tax Exempt Securities Trust, Intermediate Term Trust 36, California Trust 179, Florida Trust 95 and Maryland Trust 114 We consent to the use of our report dated November 8, 2000, included herein and to the reference to our firm under the heading "Auditors" in the Prospectus. /s/ KPMG LLP KPMG LLP New York, New York November 8, 2000
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