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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 245, California Trust 177, Maryland Trust 113, New Jersey Trust 145, and New York Trust 182 We consent to the use of our report dated August 28, 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 August 28, 2000
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