SELIGMAN COMMON STOCK FUND INC
24F-2NT, 1996-02-20
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                    U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 24F-2
                        Annual Notice of Securities Sold
                             Pursuant to Rule 24f-2




     1. Name and address of issuer:        Seligman Common Stock Fund, Inc.
                                           100 Park Avenue
                                           New York, NY 10017


     2. Name of each series or class of funds for which this notice is filed:

                Seligman Common Stock Fund Class A
                Seligman Common Stock Fund Class D


     3. Investment Company Act File Number: 811-234



        Securities Act File Number:                             2-10835


     4. Last day of fiscal year for which this notice is filed: 12/31/95




     5.  Check box if this  notice is being  filed  more than 180 days after the
close of the  issuer's  fiscal year for purposes of  reporting  securities  sold
after the close of the fiscal year but before  termination of the issuer's 24f-2
declaration:
                                                                [      ]



     6. Date of termination of issuer's  declaration under rule 24f-2(a)(1),  if
applicable:




     7. Number and amount of  securities  of the same class or series  which had
been  registered  under the  Securities  Act of 1933 other than pursuant to rule
24f-2 in a prior fiscal year, but which remained  unsold at the beginning of the
fiscal year:




     8. Number and amount of securities  registered during the fiscal year other
than pursuant to rule 24f-2:




     9. Number and  aggregate  sale price of  securities  sold during the fiscal
year:

                                                SHARES          SALE PRICE
                                             7,424,880         105,647,053
                                                                
<PAGE>

                                        Page (2)


     10.  Number and aggregate  sale price of securities  sold during the fiscal
year in reliance upon registration pursuant to rule 24f-2:

                                                SHARES          SALE PRICE
                                             7,424,880         105,647,053
                                                                

     11. Number and aggregate sale price of securities  issued during the fiscal
year in connection with dividend reinvestment plans, if applicable:

                                                SHARES          SALE PRICE
                                             2,680,264          37,528,119


     12. Calculation of registration fee:

(i) Aggregate sale price of securities sold during the fiscal
      year in reliance on rule 24f-2 (from Item 10):              $ 105,647,053

(ii) Aggregate price of shares issued in connection with
       dividend reinvestment plans (from Item 11):                 + 37,528,119

(iii) Aggregate price of shares redeemed or repurchased
        during the fiscal year (if applicable):                    - 96,423,837

(iv) Aggregate price of shares redeemed or repurchased
       and previously applied as a reduction to filing fees
       pursuant to rule 24e-2 (if applicable):                     +

(v) Net aggregate price of securities sold and issued
      during the fiscal year in reliance on rule 24f-2 { line
      (i), plus line (ii), less line (iii), plus line (iv)}          46,751,335
                                                                     ----------
(vi) Multiplier prescribed by Section 6(b) of the Securities
Act of 1933 or other applicable law or regulation:                 x   0.000345

(vii) Fee due {line (i) or line (v) multiplied by line (vi)}:        $16,129.21
                                                                      ---------


     13.  Check  box if fees are  being  remitted  to the  Commission's  lockbox
depository as described in section 3a of the Commission's  Rules of Informal and
Other Procedures (17 CFR 202.3a).

                                                                [      ]

     Date of mailing or wire transfer of filing fees to the Commission's lockbox
depository:



                                           SIGNATURES


     This report has been signed below by the following persons on behalf of the
issuer and in the capacities and on the dates indicated.


        By (Signature and Title)
                                 Thomas G. Rose
                                 --------------
                                 Thomas G. Rose
                                   Treasurer
        Date  FEBRUARY 15, 1996


SULLIVAN & CROMWELL

NEW YORK TELEPHONE: (212) 558-4000
TELEX: 62694 (INTERNATIONAL) 127816 (DOMESTIC)
CABLE ADDRESS: LADYCOURT, NEW YORK
FACSIMILE: (212) 558-3588 (125 Broad Street)
(212) 558-3792 (250 Park Avenue)

125 Broad Street, New York 10004-2498
250 PARK AVENUE, NEW YORK 10177-0021
1701 PENNSYLVANIA AVE, N.W. WASHINGTON, D.C. 20006-5805
444 SOUTH FLOWER STREET, LOS ANGELES 90071-2901
8, PLACE VENDOME, 75001 PARIS
ST. OLAVE'S HOUSE, 9a IRONMONGER LANE, LONDON EC2V 8EY
101 COLLINS STREET, MELBOURNE 3000
2-1, MARUNOUCHI I-CHOME, CHIYODA-KU, TOKYO 100
NINE QUEEN'S ROAD, CENTRAL, HONG KONG






                                                February 15, 1996



Seligman Common Stock Fund, Inc.,
   100 Park Avenue,
      New York, New York  10017.

Dear Sirs:

            You have requested our opinion in connection with the notice

which you propose to file pursuant to Rule 24f-2 under the Investment

Company Act of 1940 with respect to 10,105,144 shares of Capital Stock,

$0.500 par value (the "Shares").

            As your counsel, we are familiar with your organization and

corporate status and validity of your Capital Stock.

            We advise you that, in our opinion, the Shares were legally and

validly issued, and are fully paid and non-assessable.

            The foregoing opinion is limited to the General Corporation Law

of the State of Maryland, and we are 

<PAGE> 



expressing no opinion as to the effect of the laws of any other

jurisdiction.

            We consent to the filing of this opinion with the Securities

and Exchange Commission in connection with the notice referred to above. 

In giving such consent, we do not thereby admit that we come within the

category of persons whose consent is required under Section 7 of the

Securities Act of 1933.

                                                Very truly yours,

                                                SULLIVAN & CROMWELL
                                                -------------------
                                                SULLIVAN & CROMWELL





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