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<PAGE> PAGE 2
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<PAGE> PAGE 4
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<PAGE> PAGE 5
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<PAGE> PAGE 6
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<PAGE> PAGE 7
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<PAGE> PAGE 8
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<PAGE> PAGE 9
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<PAGE> PAGE 10
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<PAGE> PAGE 11
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<PAGE> PAGE 12
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<PAGE> PAGE 13
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<PAGE> PAGE 14
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<PAGE> PAGE 15
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<PAGE> PAGE 16
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<PAGE> PAGE 17
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<PAGE> PAGE 18
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<PAGE> PAGE 19
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<PAGE> PAGE 20
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<PAGE> PAGE 21
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062 K000500 0.0
062 L000500 2.2
062 M000500 0.0
062 N000500 0.0
062 O000500 96.8
062 P000500 0.0
062 Q000500 0.0
062 R000500 0.0
063 A000500 0
063 B000500 17.6
064 A000500 Y
064 B000500 N
070 A010500 Y
070 A020500 N
070 B010500 N
070 B020500 N
070 C010500 N
070 C020500 N
070 D010500 N
070 D020500 N
070 E010500 N
070 E020500 N
070 F010500 N
070 F020500 N
070 G010500 N
070 G020500 N
070 H010500 N
070 H020500 N
070 I010500 N
070 I020500 N
070 J010500 Y
070 J020500 N
070 K010500 N
<PAGE> PAGE 22
070 K020500 N
070 L010500 N
070 L020500 N
070 M010500 N
070 M020500 N
070 N010500 N
070 N020500 N
070 O010500 N
070 O020500 N
070 P010500 Y
070 P020500 N
070 Q010500 N
070 Q020500 N
070 R010500 N
070 R020500 N
071 A000500 5608
071 B000500 8374
071 C000500 47431
071 D000500 12
072 A000500 12
072 B000500 3003
072 C000500 0
072 D000500 0
072 E000500 0
072 F000500 245
072 G000500 0
072 H000500 0
072 I000500 75
072 J000500 18
072 K000500 1
072 L000500 7
072 M000500 7
072 N000500 4
072 O000500 1
072 P000500 0
072 Q000500 0
072 R000500 19
072 S000500 7
072 T000500 119
072 U000500 0
072 V000500 0
072 W000500 7
072 X000500 510
072 Y000500 151
072 Z000500 2644
072AA000500 295
072BB000500 0
072CC010500 2057
072CC020500 0
072DD010500 2626
072DD020500 18
<PAGE> PAGE 23
072EE000500 13
073 A010500 0.4027
073 A020500 0.3387
073 B000500 0.0020
073 C000500 0.0000
074 A000500 66
074 B000500 0
074 C000500 500
074 D000500 48057
074 E000500 0
074 F000500 0
074 G000500 0
074 H000500 0
074 I000500 0
074 J000500 0
074 K000500 20
074 L000500 1220
074 M000500 0
074 N000500 49863
074 O000500 0
074 P000500 18
074 Q000500 0
074 R010500 0
074 R020500 0
074 R030500 0
074 R040500 212
074 S000500 0
074 T000500 49633
074 U010500 6362
074 U020500 78
074 V010500 7.71
074 V020500 7.72
074 W000500 0.0000
074 X000500 948
074 Y000500 0
075 A000500 0
075 B000500 49153
076 000500 0.00
SIGNATURE THOMAS G. ROSE
TITLE TREASUER
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER>011
<NAME> SELIGMAN TAX-EXEMPT SERIES TRUST-CALIFORNIA QUALITY CL A
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 92860
<INVESTMENTS-AT-VALUE> 94543
<RECEIVABLES> 1393
<ASSETS-OTHER> 149
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 96085
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 275
<TOTAL-LIABILITIES> 275
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 94166
<SHARES-COMMON-STOCK> 14285<F1>
<SHARES-COMMON-PRIOR> 15484<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (40)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 1683
<NET-ASSETS> 94947<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 5979<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (856)<F1>
<NET-INVESTMENT-INCOME> 5123<F1>
<REALIZED-GAINS-CURRENT> (40)
<APPREC-INCREASE-CURRENT> 4530
<NET-CHANGE-FROM-OPS> 9650
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (5123)<F1>
<DISTRIBUTIONS-OF-GAINS> (894)<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 856<F1>
<NUMBER-OF-SHARES-REDEEMED> (2553)<F1>
<SHARES-REINVESTED> 499<F1>
<NET-CHANGE-IN-ASSETS> (4022)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 889
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 13
<GROSS-ADVISORY-FEES> 479<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 856<F1>
<AVERAGE-NET-ASSETS> 878<F1>
<PER-SHARE-NAV-BEGIN> 6.39<F1>
<PER-SHARE-NII> .34<F1>
<PER-SHARE-GAIN-APPREC> .32<F1>
<PER-SHARE-DIVIDEND> (.34)<F1>
<PER-SHARE-DISTRIBUTIONS> (.06)<F1>
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 6.65<F1>
<EXPENSE-RATIO> .89<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class A only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER>014
<NAME> SELIGMAN TAX-EXEMPT SERIES TRUST-CALIFORNIA QUALITY CL D
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 92860
<INVESTMENTS-AT-VALUE> 94543
<RECEIVABLES> 1393
<ASSETS-OTHER> 149
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 96085
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 275
<TOTAL-LIABILITIES> 275
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 94166
<SHARES-COMMON-STOCK> 130<F1>
<SHARES-COMMON-PRIOR> 127<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> (40)
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 1683
<NET-ASSETS> 863<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 55<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (17)<F1>
<NET-INVESTMENT-INCOME> 38<F1>
<REALIZED-GAINS-CURRENT> (40)
<APPREC-INCREASE-CURRENT> 4530
<NET-CHANGE-FROM-OPS> 9650
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (38)<F1>
<DISTRIBUTIONS-OF-GAINS> (8)<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 59<F1>
<NUMBER-OF-SHARES-REDEEMED> (59)<F1>
<SHARES-REINVESTED> 3<F1>
<NET-CHANGE-IN-ASSETS> (4022)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 889
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 13
<GROSS-ADVISORY-FEES> 4<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 17<F1>
<AVERAGE-NET-ASSETS> 878<F1>
<PER-SHARE-NAV-BEGIN> 6.38<F1>
<PER-SHARE-NII> .28<F1>
<PER-SHARE-GAIN-APPREC> .31<F1>
<PER-SHARE-DIVIDEND> (.28)<F1>
<PER-SHARE-DISTRIBUTIONS> (.06)<F1>
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 6.63<F1>
<EXPENSE-RATIO> 1.88<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class D only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER>021
<NAME> SELIGMAN TAX-EXEMPT SERIES TRUST-CALIFORNIA HIGH YIELD CL A
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 49863
<INVESTMENTS-AT-VALUE> 51737
<RECEIVABLES> 1235
<ASSETS-OTHER> 70
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 53042
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 216
<TOTAL-LIABILITIES> 216
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 50827
<SHARES-COMMON-STOCK> 7962<F1>
<SHARES-COMMON-PRIOR> 7617<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 80
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 1874
<NET-ASSETS> 51504<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 3197<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (428)<F1>
<NET-INVESTMENT-INCOME> 2769<F1>
<REALIZED-GAINS-CURRENT> 88
<APPREC-INCREASE-CURRENT> 1121
<NET-CHANGE-FROM-OPS> 4017
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (2769)<F1>
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 1484<F1>
<NUMBER-OF-SHARES-REDEEMED> (1359)<F1>
<SHARES-REINVESTED> 220<F1>
<NET-CHANGE-IN-ASSETS> 4125
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (8)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 237<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 428<F1>
<AVERAGE-NET-ASSETS> 47515<F1>
<PER-SHARE-NAV-BEGIN> 6.30<F1>
<PER-SHARE-NII> .37<F1>
<PER-SHARE-GAIN-APPREC> .17<F1>
<PER-SHARE-DIVIDEND> (.37)<F1>
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 6.47<F1>
<EXPENSE-RATIO> .90<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class A only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER>024
<NAME> SELIGMAN TAX-EXEMPT SERIES TRUST-CALIFORNIA HIGH-YIELD CL D
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 49863
<INVESTMENTS-AT-VALUE> 51737
<RECEIVABLES> 1235
<ASSETS-OTHER> 70
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 53042
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 216
<TOTAL-LIABILITIES> 216
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 50827
<SHARES-COMMON-STOCK> 197<F1>
<SHARES-COMMON-PRIOR> 103<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 80
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 1874
<NET-ASSETS> 1277<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 54<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (15)<F1>
<NET-INVESTMENT-INCOME> 39<F1>
<REALIZED-GAINS-CURRENT> 88
<APPREC-INCREASE-CURRENT> 1121
<NET-CHANGE-FROM-OPS> 4017
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (39)<F1>
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 112<F1>
<NUMBER-OF-SHARES-REDEEMED> (23)<F1>
<SHARES-REINVESTED> 5<F1>
<NET-CHANGE-IN-ASSETS> 4125
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> (8)
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 4<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 15<F1>
<AVERAGE-NET-ASSETS> 798<F1>
<PER-SHARE-NAV-BEGIN> 6.31<F1>
<PER-SHARE-NII> .31<F1>
<PER-SHARE-GAIN-APPREC> .17<F1>
<PER-SHARE-DIVIDEND> (.31)<F1>
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 6.48<F1>
<EXPENSE-RATIO> 1.91<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class D only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER>051
<NAME> SELIGMAN TAX-EXEMPT SERIES TRUST-FLORIDA CL A
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 47271
<INVESTMENTS-AT-VALUE> 48557
<RECEIVABLES> 1240
<ASSETS-OTHER> 66
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 49863
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 230
<TOTAL-LIABILITIES> 230
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 48053
<SHARES-COMMON-STOCK> 6362<F1>
<SHARES-COMMON-PRIOR> 6802<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 294
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 1286
<NET-ASSETS> 49029<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 2978<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (352)<F1>
<NET-INVESTMENT-INCOME> 2626<F1>
<REALIZED-GAINS-CURRENT> 295
<APPREC-INCREASE-CURRENT> 2058
<NET-CHANGE-FROM-OPS> 4997
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (2626)<F1>
<DISTRIBUTIONS-OF-GAINS> (13)<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 548<F1>
<NUMBER-OF-SHARES-REDEEMED> (1135)<F1>
<SHARES-REINVESTED> 148<F1>
<NET-CHANGE-IN-ASSETS> (508)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 12
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 244<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 502<F1>
<AVERAGE-NET-ASSETS> 48757<F1>
<PER-SHARE-NAV-BEGIN> 7.34<F1>
<PER-SHARE-NII> .40<F1>
<PER-SHARE-GAIN-APPREC> .37<F1>
<PER-SHARE-DIVIDEND> (.40)<F1>
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 7.71<F1>
<EXPENSE-RATIO> .72<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class A only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER>054
<NAME> SELIGMAN TAX-EXEMPT SERIES TRUST-FLORIDA CL D
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 47271
<INVESTMENTS-AT-VALUE> 48557
<RECEIVABLES> 1240
<ASSETS-OTHER> 66
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 49863
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 230
<TOTAL-LIABILITIES> 230
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 48053
<SHARES-COMMON-STOCK> 78<F1>
<SHARES-COMMON-PRIOR> 33<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 294
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 1286
<NET-ASSETS> 603<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 25<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (7)<F1>
<NET-INVESTMENT-INCOME> 18<F1>
<REALIZED-GAINS-CURRENT> 295
<APPREC-INCREASE-CURRENT> 2058
<NET-CHANGE-FROM-OPS> 4997
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (18)<F1>
<DISTRIBUTIONS-OF-GAINS> 0<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 104<F1>
<NUMBER-OF-SHARES-REDEEMED> (61)<F1>
<SHARES-REINVESTED> 1<F1>
<NET-CHANGE-IN-ASSETS> (508)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 12
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 2<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 8<F1>
<AVERAGE-NET-ASSETS> 396<F1>
<PER-SHARE-NAV-BEGIN> 7.34<F1>
<PER-SHARE-NII> .34<F1>
<PER-SHARE-GAIN-APPREC> .38<F1>
<PER-SHARE-DIVIDEND> (.34)<F1>
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 7.72<F1>
<EXPENSE-RATIO> 1.66<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class D only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER>041
<NAME> SELIGMAN TAX-EXEMPT SERIES TRUST-NORTH CAROLINA CL A
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 37871
<INVESTMENTS-AT-VALUE> 38267
<RECEIVABLES> 692
<ASSETS-OTHER> 55
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 39014
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 311
<TOTAL-LIABILITIES> 311
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 38241
<SHARES-COMMON-STOCK> 4839<F1>
<SHARES-COMMON-PRIOR> 5334<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 66
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 396
<NET-ASSETS> 37446<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 2306<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (315)<F1>
<NET-INVESTMENT-INCOME> 1991<F1>
<REALIZED-GAINS-CURRENT> 67
<APPREC-INCREASE-CURRENT> 2321
<NET-CHANGE-FROM-OPS> 4437
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (1991)<F1>
<DISTRIBUTIONS-OF-GAINS> (68)<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 587<F1>
<NUMBER-OF-SHARES-REDEEMED> (1241)<F1>
<SHARES-REINVESTED> 159<F1>
<NET-CHANGE-IN-ASSETS> (1500)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 69
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 187<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 451<F1>
<AVERAGE-NET-ASSETS> 38215<F1>
<PER-SHARE-NAV-BEGIN> 7.30<F1>
<PER-SHARE-NII> .39<F1>
<PER-SHARE-GAIN-APPREC> .45<F1>
<PER-SHARE-DIVIDEND> (.39)<F1>
<PER-SHARE-DISTRIBUTIONS> (.01)<F1>
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 7.74<F1>
<EXPENSE-RATIO> .82<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class A only. All other data are fund level.
</FN>
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<SERIES>
<NUMBER>044
<NAME> SELIGMAN TAX-EXEMPT SERIES TRUST-NORTH CAROLINA CL D
<MULTIPLIER> 1000
<S> <C>
<PERIOD-TYPE> YEAR
<FISCAL-YEAR-END> SEP-30-1995
<PERIOD-END> SEP-30-1995
<INVESTMENTS-AT-COST> 37871
<INVESTMENTS-AT-VALUE> 38267
<RECEIVABLES> 692
<ASSETS-OTHER> 55
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 39014
<PAYABLE-FOR-SECURITIES> 0
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 311
<TOTAL-LIABILITIES> 311
<SENIOR-EQUITY> 0
<PAID-IN-CAPITAL-COMMON> 38241
<SHARES-COMMON-STOCK> 162<F1>
<SHARES-COMMON-PRIOR> 176<F1>
<ACCUMULATED-NII-CURRENT> 0
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 66
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 396
<NET-ASSETS> 1257<F1>
<DIVIDEND-INCOME> 0
<INTEREST-INCOME> 80<F1>
<OTHER-INCOME> 0
<EXPENSES-NET> (22)<F1>
<NET-INVESTMENT-INCOME> 58<F1>
<REALIZED-GAINS-CURRENT> 67
<APPREC-INCREASE-CURRENT> 2321
<NET-CHANGE-FROM-OPS> 4437
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> (58)<F1>
<DISTRIBUTIONS-OF-GAINS> (2)<F1>
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 154<F1>
<NUMBER-OF-SHARES-REDEEMED> (173)<F1>
<SHARES-REINVESTED> 5<F1>
<NET-CHANGE-IN-ASSETS> (1500)
<ACCUMULATED-NII-PRIOR> 0
<ACCUMULATED-GAINS-PRIOR> 69
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 7<F1>
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 27<F1>
<AVERAGE-NET-ASSETS> 1331<F1>
<PER-SHARE-NAV-BEGIN> 7.29<F1>
<PER-SHARE-NII> .33<F1>
<PER-SHARE-GAIN-APPREC> .46<F1>
<PER-SHARE-DIVIDEND> (.33)<F1>
<PER-SHARE-DISTRIBUTIONS> (.01)<F1>
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 7.74<F1>
<EXPENSE-RATIO> 1.64<F1>
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
<FN>
<F1>Class D only. All other data are fund level.
</FN>
</TABLE>
REPORT OF INDEPENDENT AUDITORS
The Board of Trustees and Shareholders
Seligman Tax-Exempt Series Trust
In planning and performing our audit of the financial statements of Seligman
Tax-Exempt Series Trust (the "Trust") for the year ended September 30, 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 Trust 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 that transactions are executed in
accordance with management's authorization and recorded properly to permit the
preparation of financial statements in conformity with generally accepted
accounting principles.
Because of inherent limitations in any internal control structure, errors or
irregularities nevertheless 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
September 30, 1995.
This report is intended solely for the information and use of management and the
Securities and Exchange Commission.
Deloitte & Touche LLP
/s/ Deloitte & Touche LLP
- -------------------------
November 3, 1995
