SELIGMAN COMMON STOCK FUND INC
NSAR-B, 1996-02-29
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<PAGE>      PAGE  1
000 B000000 12/31/95
000 C000000 014358
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0
000 J000000 A
001 A000000 NELIGMAN COMMON STOCK FUND, INC.
001 B000000 811-234
001 C000000 2128501864
002 A000000 100 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10017
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004  000000 N
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007 C011000 10
008 A000001 J & W SELIGMAN & CO. INCORPORATED
008 B000001 A
008 C000001 801-15798
008 D010001 NEW YORK
008 D020001 NY
008 D030001 10017
008 A000002 SELIGMAN HENDERSON CO.
008 B000002 S
008 C000002 801-40670
008 D010002 NEW YORK
008 D020002 NY
008 D030002 10017
011 A000001 SELIGMAN FINANCIAL SERVICES, INC.
011 B000001 8-25845
011 C010001 NEW YORK
011 C020001 NY
011 C030001 10017
012 A000001 SELIGMAN DATA CORP.
012 B000001 84-1895
<PAGE>      PAGE  2
012 C010001 NEW YORK
012 C020001 NY
012 C030001 10017
013 A000001 DELOITTE & TOUCHE LLP
013 B010001 NEW YORK
013 B020001 NY
013 B030001 10281
014 A000001 SELIGMAN SERVICES, INC.
014 B000001 8-47717
015 A000001 INVESTORS FIDUCIARY TRUST COMPANY
015 B000001 C
015 C010001 KANSAS CITY
015 C020001 MO
015 C030001 64105
015 C040001 1716
015 E010001 X
015 A000002 CHASE MANHATTAN BANK
015 B000002 S
015 C010002 NEW YORK
015 C020002 NY
015 C030002 10036
015 E040002 X
018  000000 Y
019 A000000 Y
019 B000000   45
019 C000000 JWSELIGMAN
020 A000001 MERRILL LYNCH PIERCE FENNER & SMITH, INC.
020 B000001 13-3443395
020 C000001     92
020 A000002 DONALDSON, LUFKIN, JENRETTE
020 B000002 13-2741729
020 C000002     87
020 A000003 PAINEWEBBER INC.
020 B000003 13-2638166
020 C000003     79
020 A000004 PRUDENTIAL SECURITIES
020 B000004 22-2347336
020 C000004     59
020 A000005 SMITH BARNEY INC.
020 B000005 13-1912900
020 C000005     55
020 A000006 LEHMAN BROTHERS
020 B000006 13-2518466
020 C000006     55
020 A000007 PERSHING
020 B000007 13-2741729
020 C000007     42
020 A000008 MORGAN STANLEY & CO., INC.
020 B000008 13-2655998
020 C000008     42
020 A000009 BEAR STEARNS & CO., INC.
<PAGE>      PAGE  3
020 B000009 13-3299429
020 C000009     35
020 A000010 SALOMON BROTHERS INC.
020 B000010 13-3082694
020 C000010     31
021  000000      870
022 A000001 FIRST NATIONAL BANK OF CHICAGO-GRAND CAYMAN
022 B000001 36-0899825
022 C000001    880824
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022 A000002 BANK OF MONTREAL - TORONTO
022 B000002 13-4941092
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022 A000003 ABN-AMRO BANK-GRAND CAYMAN
022 B000003 13-5268975
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022 A000004 CANADIAN IMPERIAL BK OF COMMERCE-GRAND CAYMAN
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022 A000006 UNION BANK OF SWITZERLAND-GRAND CAYMAN
022 B000006 13-2795530
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022 A000007 NATIONAL WESTMINSTER
022 B000007 13-5634601
022 C000007    160957
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022 A000008 SWISS BANK CORP-GRAND CAYMAN
022 B000008 13-2659550
022 C000008     83018
022 D000008         0
022 A000009 REPUBLIC NATIONAL BANK-GRAND CAYMAN
022 B000009 13-2774727
022 C000009     51315
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022 A000010 BARCLAYS BANK
022 B000010 13-3551367
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<PAGE>      PAGE  5
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<PAGE>      PAGE  7
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<PAGE>      PAGE  9
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<PAGE>      PAGE  10
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SIGNATURE   THOMAS G. ROSE                               
TITLE       TREASURER           
 

WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
   <NUMBER> 001
   <NAME> SELIGMAN COMMON STOCK FUND CLASS A
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               DEC-31-1995
<INVESTMENTS-AT-COST>                           484541
<INVESTMENTS-AT-VALUE>                          656271
<RECEIVABLES>                                     5412
<ASSETS-OTHER>                                    1958
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                  663641
<PAYABLE-FOR-SECURITIES>                           366
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                         2311
<TOTAL-LIABILITIES>                               2677
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                        660964
<SHARES-COMMON-STOCK>                            43307<F1>
<SHARES-COMMON-PRIOR>                            42160<F1>
<ACCUMULATED-NII-CURRENT>                          538
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                          13474
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        171730
<NET-ASSETS>                                    614400<F1>
<DIVIDEND-INCOME>                                16966<F1>
<INTEREST-INCOME>                                 3102<F1>
<OTHER-INCOME>                                      40<F1>
<EXPENSES-NET>                                  (5344)<F1>
<NET-INVESTMENT-INCOME>                          14764<F1>
<REALIZED-GAINS-CURRENT>                         55227
<APPREC-INCREASE-CURRENT>                        76701
<NET-CHANGE-FROM-OPS>                           147208
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                      (14965)<F1>
<DISTRIBUTIONS-OF-GAINS>                       (38904)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                           4908<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (6219)<F1>
<SHARES-REINVESTED>                               2458<F1>
<NET-CHANGE-IN-ASSETS>                          135592
<ACCUMULATED-NII-PRIOR>                            740
<ACCUMULATED-GAINS-PRIOR>                            0
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                             2761<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                   5344<F1>
<AVERAGE-NET-ASSETS>                            575705<F1>
<PER-SHARE-NAV-BEGIN>                            12.12<F1>
<PER-SHARE-NII>                                    .36<F1>
<PER-SHARE-GAIN-APPREC>                           3.01<F1>
<PER-SHARE-DIVIDEND>                             (.36)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.94)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              14.19<F1>
<EXPENSE-RATIO>                                    .93<F1>
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
<FN>
<F1>Class A only.  All other data are fund level.
</FN>
        


</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<SERIES> 
   <NUMBER> 004
   <NAME> SELIGMAN COMMON STOCK FUND CLASS D
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1995
<PERIOD-END>                               DEC-31-1995
<INVESTMENTS-AT-COST>                           484541
<INVESTMENTS-AT-VALUE>                          656271
<RECEIVABLES>                                     5412
<ASSETS-OTHER>                                    1958
<OTHER-ITEMS-ASSETS>                                 0
<TOTAL-ASSETS>                                  663641
<PAYABLE-FOR-SECURITIES>                           366
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                         2311
<TOTAL-LIABILITIES>                               2677
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                        660964
<SHARES-COMMON-STOCK>                             3289<F1>
<SHARES-COMMON-PRIOR>                             1194<F1>
<ACCUMULATED-NII-CURRENT>                          897
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                          13474
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        171730
<NET-ASSETS>                                     46564<F1>
<DIVIDEND-INCOME>                                  850<F1>
<INTEREST-INCOME>                                  156<F1>
<OTHER-INCOME>                                       2<F1>
<EXPENSES-NET>                                   (492)<F1>
<NET-INVESTMENT-INCOME>                            516<F1>
<REALIZED-GAINS-CURRENT>                         55227
<APPREC-INCREASE-CURRENT>                        76701
<NET-CHANGE-FROM-OPS>                           147208
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                        (491)<F1>
<DISTRIBUTIONS-OF-GAINS>                        (2849)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                           2517<F1>
<NUMBER-OF-SHARES-REDEEMED>                      (644)<F1>
<SHARES-REINVESTED>                                222<F1>
<NET-CHANGE-IN-ASSETS>                          135592
<ACCUMULATED-NII-PRIOR>                            740
<ACCUMULATED-GAINS-PRIOR>                            0
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              137<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    491<F1>
<AVERAGE-NET-ASSETS>                             28640<F1>
<PER-SHARE-NAV-BEGIN>                            12.07<F1>
<PER-SHARE-NII>                                    .24<F1>
<PER-SHARE-GAIN-APPREC>                           3.01<F1>
<PER-SHARE-DIVIDEND>                             (.22)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.94)<F1>
<RETURNS-OF-CAPITAL>                                 0<F1>
<PER-SHARE-NAV-END>                              14.16<F1>
<EXPENSE-RATIO>                                   1.72<F1>
<AVG-DEBT-OUTSTANDING>                               0
<AVG-DEBT-PER-SHARE>                                 0
<FN>
<F1>Class D only.  All other data are fund level.
</FN>
        


</TABLE>


INDEPENDENT AUDITORS' REPORT


The Board of Directors and Shareholders
Seligman Common Stock Fund, Inc.

In planning and  performing  our audit of the  financial  statements of Seligman
Common Stock Fund,  Inc.  (the "Fund") for the year ended  December 31, 1995, we
considered its internal control structure, including procedures for safeguarding
securities,  in order to determine  our auditing  procedures  for the purpose of
expressing  our  opinion  on the  financial  statements  and to comply  with the
requirements  of Form N-SAR,  not to provide  assurance on the internal  control
structure.

The management of the Fund is responsible  for  establishing  and maintaining an
internal control  structure.  In fulfilling this  responsibility,  estimates and
judgments by management are required to assess the expected benefits and related
costs  of  internal  control  structure  policies  and  procedures.  Two  of the
objectives  of an internal  control  structure  are to provide  management  with
reasonable, but not absolute, assurance that assets are safeguarded against loss
from unauthorized use or disposition and transactions are executed in accordance
with management's  authorization and recorded properly to permit  preparation of
financial   statements  in  conformity   with  generally   accepted   accounting
principles.

Because of inherent  limitations in any internal  control  structure,  errors or
irregularities may occur and not be detected. Also, projection of any evaluation
of the  structure  to future  periods  is subject to the risk that it may become
inadequate  because of changes in  conditions or that the  effectiveness  of the
design and operation may deteriorate.

Our  consideration  of the  internal  control  structure  would not  necessarily
disclose all matters in the internal  control  structure  that might be material
weaknesses  under standards  established by the American  Institute of Certified
Public  Accountants.  A material  weakness is a condition in which the design or
operation of the specific internal control structure elements does not reduce to
a relatively  low level the risk that errors or  irregularities  in amounts that
would be  material in relation to the  financial  statements  being  audited may
occur and not be  detected  within a timely  period by  employees  in the normal
course of performing  their  assigned  functions.  However,  we noted no matters
involving the internal control structure,  including procedures for safeguarding
securities,  that we consider to be material  weaknesses  as defined above as of
December 31, 1995.

This report is intended solely for the information and use of management and the
Securities and Exchange Commission.


February 2, 1996




SELIGMAN COMMON STOCK FUND, INC.
NSAR - Item 77C

PROXY RESULTS
Seligman Common Stock Fund Shareholders voted on the following  proposals at the
Special  Meeting of  Shareholders  held on December 12, 1995,  in New York,  New
York.  Each Director was elected,  and all other  proposals were  approved.  The
description of each proposal and number of shares voted are as follows:
                                 FOR            AGAINST       NON-VOTE
                                 ---            -------       --------
Election of Directors:
   Fred E. Brown             28,157,098       1,034,406       14,971,714
   John R. Galvin            28,089,418       1,100,772       14,971,727
   Alice S. Ilchman          28,194,188         997,495       14,971,707
   Frank A. McPherson        28,078,655       1,105,623       14,971,727
   John E. Merow             28,216,081         977,206       14,971,704
   Betsy S. Michel           28,223,844         967,775       14,971,701
   William C. Morris         28,195,810         997,478       14,971,702
   James C. Pitney           28,065,410       1,127,877       14,971,703
   James Q. Riordan          28,150,338       1,034,742       14,971,712
   Ronald T. Schroeder       28,214,374         978,917       14,971,700
   Robert L. Shafer          28,209,518         983,601       14,971,699
   James N. Whitson          28,212,565         979,056       14,971,699
   Brian T. Zino             28,212,981         978,709       14,971,700
<TABLE>
<CAPTION>

                                                                 FOR          AGAINST        ABSTAIN       NON-VOTE
                                                               -----       ----------     ----------   ------------
<S>                                                           <C>              <C>          <C>           <C>       
Ratification of Deloitte & Touche LLP as independent auditors:27,869,116       275,803      1,048,373     14,971,698
Approval of amendment to the Management Agreement to
   increase management fee payable by the Fund:               20,614,579     6,894,426      1,684,288     14,971,698
Approval of amendment to the Subadvisory Agreement to
   increase the subadvisory fee payable by J. & W. Seligman
   & Co. Incorporated:                                        20,754,669     6,652,279      1,786,345     14,971,697
Approval of amendment of Fund's fundamental investment
   policy to increase the amount that may be borrowed to 15%
   of the market value of the Fund's total assets:            23,212,314     4,400,446      1,580,531     14,971,699
Approval of amendment of Fund's fundamental investment
   policy to permit mortgaging or pledging of its assets:     22,990,944     4,394,990      1,811,358     14,987,698
Approval of amendment of Fund's fundamental investment
   policy with respect to investment in real estate investment
   trusts:                                                    24,513,910     3,123,350      1,556,033     14,971,698
</TABLE>




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