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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 244 and New York Trust 181 We consent to the use of our report dated August 1, 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 August 1, 2000
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