SELIGMAN MUNICIPAL SERIES TRUST
NSAR-B, 1999-11-29
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<PAGE>      PAGE  1
000 B000000 09/30/99
000 C000000 750756
000 D000000 N
000 E000000 NF
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 U
001 A000000 SELIGMAN MUNICIPAL SERIES TRUST
001 B000000 811- 250
001 C000000 2128501864
002 A000000 100 PARK AVENUE
002 B000000 NEW YORK
002 C000000 NY
002 D010000 10017
003  000000 N
004  000000 N
005  000000 N
006  000000 N
007 A000000 Y
007 B000000  4
007 C010100  1
007 C020100 CALIFORNIA QUALITY SERIES
007 C030100 N
007 C010200  2
007 C020200 CALIFORNIA HIGH-YIELD SERIES
007 C030200 N
007 C010300  3
007 C010400  4
007 C020400 NORTH CAROLINA SERIES
007 C030400 N
007 C010500  5
007 C020500 FLORIDA SERIES
007 C030500 N
007 C010600  6
007 C010700  7
007 C010800  8
007 C010900  9
007 C011000 10
008 A00AA01 J. & W. SELIGMAN & CO., INCORPORATED
008 B00AA01 A
008 C00AA01 801-15798
008 D01AA01 NEW YORK
008 D02AA01 NY
008 D03AA01 10017
018  00AA00 Y
019 A00AA00 Y
019 B00AA00   54
019 C00AA00 JWSELIGMAN
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<PAGE>      PAGE  2
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022 A000001 LEHMAN BROTHERS, INC.
022 B000001 13-2518466
022 C000001     41874
022 D000001     39820
022 A000002 MERRILL LYNCH, PIERCE, FENNER & SMITH INC.
022 B000002 13-5674085
022 C000002     15215
022 D000002     10780
022 A000003 BEAR STEARNS & CO., INC.
022 B000003 13-3299429
022 C000003     13247
022 D000003      6310
022 A000004 SALOMON SMITH BARNEY & CO.,INC.
022 B000004 11-2418191
022 C000004      9056
022 D000004      6783
022 A000005 PIPER JAFFRAY INC.
022 B000005 41-0953246
022 C000005         0
022 D000005      9143
022 A000006 PRUDENTIAL SECURITIES INCORPORATED
022 B000006 22-2347336
022 C000006      2986
022 D000006      5007
022 A000007 GOLDMAN SACHS & CO.
022 B000007 13-5108880
022 C000007      7500
022 D000007         0
022 A000008 BANK OF AMERICA
022 B000008 36-0947896
022 C000008         0
022 D000008      7423
022 A000009 A.F.BEST SECURITIES, INC.
022 B000009 59-2325576
022 C000009      2989
022 D000009      3322
022 A000010 PRAGER, MCCARTHY & SEALY
022 B000010 94-3057440
022 C000010      5933
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<PAGE>      PAGE  3
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<PAGE>      PAGE  4
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054 D00AA00 N
054 E00AA00 N
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080 A00AA00 ICI MUTUAL INSURANCE COMPANY
<PAGE>      PAGE  5
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<PAGE>      PAGE  6
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<PAGE>      PAGE  7
070 H010100 N
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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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070 D010200 N
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070 E010200 N
070 E020200 N
070 F010200 N
070 F020200 N
070 G010200 N
070 G020200 N
070 H010200 N
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070 I010200 N
070 I020200 N
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070 K010200 N
070 K020200 N
070 L010200 N
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070 M010200 N
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<PAGE>      PAGE  11
070 P020200 N
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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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074 N000500    41573
074 O000500     1743
074 P000500       19
074 Q000500        0
074 R010500        0
074 R020500        0
074 R030500        0
074 R040500      109
074 S000500        0
074 T000500    39702
074 U010500     5072
074 U020500      248
074 V010500     7.41
074 V020500     7.43
074 W000500   0.0000
074 X000500      731
074 Y000500        0
075 A000500        0
075 B000500    41171
076  000500     0.00
SIGNATURE   THOMAS G. ROSE
TITLE       TREASURER


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

<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
        <NUMBER>021
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-CALIFORNIA HIGH-YIELD CL A
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            66695
<INVESTMENTS-AT-VALUE>                           65324
<RECEIVABLES>                                     1350
<ASSETS-OTHER>                                      72
<OTHER-ITEMS-ASSETS>                                 6
<TOTAL-ASSETS>                                   66752
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          246
<TOTAL-LIABILITIES>                                246
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         67099
<SHARES-COMMON-STOCK>                             9205<F1>
<SHARES-COMMON-PRIOR>                             8590<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            778
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        (1371)
<NET-ASSETS>                                     57807<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                 3329<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   (503)<F1>
<NET-INVESTMENT-INCOME>                           2826<F1>
<REALIZED-GAINS-CURRENT>                           848
<APPREC-INCREASE-CURRENT>                       (6115)
<NET-CHANGE-FROM-OPS>                           (2144)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       (2826)<F1>
<DISTRIBUTIONS-OF-GAINS>                         (208)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                           3487<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (3136)<F1>
<SHARES-REINVESTED>                                264<F1>
<NET-CHANGE-IN-ASSETS>                            1739
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          162
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              299<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    503<F1>
<AVERAGE-NET-ASSETS>                             59884<F1>
<PER-SHARE-NAV-BEGIN>                             6.80<F1>
<PER-SHARE-NII>                                    .31<F1>
<PER-SHARE-GAIN-APPREC>                          (.50)<F1>
<PER-SHARE-DIVIDEND>                             (.31)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.02)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               6.28<F1>
<EXPENSE-RATIO>                                    .84<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>023
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-CALIFORNIA HIGH-YIELD CL C
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            66695
<INVESTMENTS-AT-VALUE>                           65324
<RECEIVABLES>                                     1350
<ASSETS-OTHER>                                      72
<OTHER-ITEMS-ASSETS>                                 6
<TOTAL-ASSETS>                                   66752
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          246
<TOTAL-LIABILITIES>                                246
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         67099
<SHARES-COMMON-STOCK>                              166<F1>
<SHARES-COMMON-PRIOR>                                0<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            778
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        (1371)
<NET-ASSETS>                                      1041<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                   11<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                     (3)<F1>
<NET-INVESTMENT-INCOME>                              8<F1>
<REALIZED-GAINS-CURRENT>                           848
<APPREC-INCREASE-CURRENT>                       (6115)
<NET-CHANGE-FROM-OPS>                           (2144)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                          (8)<F1>
<DISTRIBUTIONS-OF-GAINS>                             0<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            166<F1>
<NUMBER-OF-SHARES-REDEEMED>                          0<F1>
<SHARES-REINVESTED>                                  1<F1>
<NET-CHANGE-IN-ASSETS>                            1739
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          162
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                                1<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                      3<F1>
<AVERAGE-NET-ASSETS>                               551<F1>
<PER-SHARE-NAV-BEGIN>                             6.62<F1>
<PER-SHARE-NII>                                    .09<F1>
<PER-SHARE-GAIN-APPREC>                          (.33)<F1>
<PER-SHARE-DIVIDEND>                             (.09)<F1>
<PER-SHARE-DISTRIBUTIONS>                            0<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               6.29<F1>
<EXPENSE-RATIO>                                   1.74<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class C 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>024
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-CALIFORNIA HIGH-YIELD CL D
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            66695
<INVESTMENTS-AT-VALUE>                           65324
<RECEIVABLES>                                     1350
<ASSETS-OTHER>                                      72
<OTHER-ITEMS-ASSETS>                                 6
<TOTAL-ASSETS>                                   66752
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          246
<TOTAL-LIABILITIES>                                246
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         67099
<SHARES-COMMON-STOCK>                             1218<F1>
<SHARES-COMMON-PRIOR>                              940<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            778
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        (1371)
<NET-ASSETS>                                      7658<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                  421<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   (132)<F1>
<NET-INVESTMENT-INCOME>                            289<F1>
<REALIZED-GAINS-CURRENT>                           848
<APPREC-INCREASE-CURRENT>                       (6115)
<NET-CHANGE-FROM-OPS>                           (2144)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                        (289)<F1>
<DISTRIBUTIONS-OF-GAINS>                          (24)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            505<F1>
<NUMBER-OF-SHARES-REDEEMED>                      (262)<F1>
<SHARES-REINVESTED>                                 35<F1>
<NET-CHANGE-IN-ASSETS>                            1739
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          162
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                               38<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    132<F1>
<AVERAGE-NET-ASSETS>                              7593<F1>
<PER-SHARE-NAV-BEGIN>                             6.80<F1>
<PER-SHARE-NII>                                    .25<F1>
<PER-SHARE-GAIN-APPREC>                          (.49)<F1>
<PER-SHARE-DIVIDEND>                             (.25)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.02)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               6.29<F1>
<EXPENSE-RATIO>                                   1.74<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class D 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>011
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-CALIFORNIA QUALITY CL A
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            79158
<INVESTMENTS-AT-VALUE>                           77702
<RECEIVABLES>                                     1539
<ASSETS-OTHER>                                      84
<OTHER-ITEMS-ASSETS>                                 7
<TOTAL-ASSETS>                                   79332
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          243
<TOTAL-LIABILITIES>                                243
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         79961
<SHARES-COMMON-STOCK>                            11649<F1>
<SHARES-COMMON-PRIOR>                            12142<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            584
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        (1456)
<NET-ASSETS>                                     74793<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                 4422<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   (674)<F1>
<NET-INVESTMENT-INCOME>                           3748<F1>
<REALIZED-GAINS-CURRENT>                           968
<APPREC-INCREASE-CURRENT>                       (8038)
<NET-CHANGE-FROM-OPS>                           (3158)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       (3748)<F1>
<DISTRIBUTIONS-OF-GAINS>                        (2763)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            577<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (1585)<F1>
<SHARES-REINVESTED>                                515<F1>
<NET-CHANGE-IN-ASSETS>                         (10735)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                         2480
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              411<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    674<F1>
<AVERAGE-NET-ASSETS>                             82201<F1>
<PER-SHARE-NAV-BEGIN>                             7.21<F1>
<PER-SHARE-NII>                                    .31<F1>
<PER-SHARE-GAIN-APPREC>                          (.56)<F1>
<PER-SHARE-DIVIDEND>                             (.31)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.23)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               6.42<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>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>


<ARTICLE> 6
<SERIES>
        <NUMBER>013
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-CALIFORNIA QUALITY CL C
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            79158
<INVESTMENTS-AT-VALUE>                           77702
<RECEIVABLES>                                     1539
<ASSETS-OTHER>                                      84
<OTHER-ITEMS-ASSETS>                                 7
<TOTAL-ASSETS>                                   79332
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          243
<TOTAL-LIABILITIES>                                243
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         79961
<SHARES-COMMON-STOCK>                                1<F1>
<SHARES-COMMON-PRIOR>                                0<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            584
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        (1456)
<NET-ASSETS>                                        10<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                    0<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                       0<F1>
<NET-INVESTMENT-INCOME>                              0<F1>
<REALIZED-GAINS-CURRENT>                           968
<APPREC-INCREASE-CURRENT>                       (8038)
<NET-CHANGE-FROM-OPS>                           (3158)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                             0<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                              1<F1>
<NUMBER-OF-SHARES-REDEEMED>                          0<F1>
<SHARES-REINVESTED>                                  0<F1>
<NET-CHANGE-IN-ASSETS>                         (10735)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                         2480
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                                0<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                      3<F1>
<AVERAGE-NET-ASSETS>                                 9<F1>
<PER-SHARE-NAV-BEGIN>                             6.75<F1>
<PER-SHARE-NII>                                    .09<F1>
<PER-SHARE-GAIN-APPREC>                          (.35)<F1>
<PER-SHARE-DIVIDEND>                             (.09)<F1>
<PER-SHARE-DISTRIBUTIONS>                            0<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               6.40<F1>
<EXPENSE-RATIO>                                   1.72<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class C 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>014
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-CALIFORNIA QUALITY CL D
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            79158
<INVESTMENTS-AT-VALUE>                           77702
<RECEIVABLES>                                     1539
<ASSETS-OTHER>                                      84
<OTHER-ITEMS-ASSETS>                                 7
<TOTAL-ASSETS>                                   79332
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          243
<TOTAL-LIABILITIES>                                243
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         79961
<SHARES-COMMON-STOCK>                              669<F1>
<SHARES-COMMON-PRIOR>                              320<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            584
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                        (1456)
<NET-ASSETS>                                      4286<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                  241<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                    (77)<F1>
<NET-INVESTMENT-INCOME>                            164<F1>
<REALIZED-GAINS-CURRENT>                           968
<APPREC-INCREASE-CURRENT>                       (8038)
<NET-CHANGE-FROM-OPS>                           (3158)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                        (164)<F1>
<DISTRIBUTIONS-OF-GAINS>                         (100)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            652<F1>
<NUMBER-OF-SHARES-REDEEMED>                      (325)<F1>
<SHARES-REINVESTED>                                 22<F1>
<NET-CHANGE-IN-ASSETS>                         (10735)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                         2480
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                               22<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                     77<F1>
<AVERAGE-NET-ASSETS>                              4487<F1>
<PER-SHARE-NAV-BEGIN>                             7.19<F1>
<PER-SHARE-NII>                                    .25<F1>
<PER-SHARE-GAIN-APPREC>                          (.56)<F1>
<PER-SHARE-DIVIDEND>                             (.25)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.23)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               6.40<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>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
        <NUMBER>051
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-FLORIDA CL A
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            40819
<INVESTMENTS-AT-VALUE>                           40393
<RECEIVABLES>                                     1106
<ASSETS-OTHER>                                      69
<OTHER-ITEMS-ASSETS>                                 5
<TOTAL-ASSETS>                                   41573
<PAYABLE-FOR-SECURITIES>                          1743
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          128
<TOTAL-LIABILITIES>                               1871
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         39901
<SHARES-COMMON-STOCK>                             5072<F1>
<SHARES-COMMON-PRIOR>                             5265<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            227
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                         (426)
<NET-ASSETS>                                     37606<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                 2287<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   (434)<F1>
<NET-INVESTMENT-INCOME>                           1853<F1>
<REALIZED-GAINS-CURRENT>                           232
<APPREC-INCREASE-CURRENT>                       (3636)
<NET-CHANGE-FROM-OPS>                           (1468)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       (1853)<F1>
<DISTRIBUTIONS-OF-GAINS>                         (273)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            827<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (1128)<F1>
<SHARES-REINVESTED>                                108<F1>
<NET-CHANGE-IN-ASSETS>                          (4701)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          282
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              211<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    434<F1>
<AVERAGE-NET-ASSETS>                             42283<F1>
<PER-SHARE-NAV-BEGIN>                             8.07<F1>
<PER-SHARE-NII>                                    .34<F1>
<PER-SHARE-GAIN-APPREC>                          (.61)<F1>
<PER-SHARE-DIVIDEND>                             (.34)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.05)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.41<F1>
<EXPENSE-RATIO>                                   1.03<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>053
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-FLORIDA CL C
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            40819
<INVESTMENTS-AT-VALUE>                           40393
<RECEIVABLES>                                     1106
<ASSETS-OTHER>                                      69
<OTHER-ITEMS-ASSETS>                                 5
<TOTAL-ASSETS>                                   41573
<PAYABLE-FOR-SECURITIES>                          1743
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          128
<TOTAL-LIABILITIES>                               1871
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         39901
<SHARES-COMMON-STOCK>                               34<F1>
<SHARES-COMMON-PRIOR>                                0<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            227
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                         (426)
<NET-ASSETS>                                       253<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                    4<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                     (1)<F1>
<NET-INVESTMENT-INCOME>                              3<F1>
<REALIZED-GAINS-CURRENT>                           232
<APPREC-INCREASE-CURRENT>                       (3636)
<NET-CHANGE-FROM-OPS>                           (1468)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                            3<F1>
<DISTRIBUTIONS-OF-GAINS>                             0<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                             34<F1>
<NUMBER-OF-SHARES-REDEEMED>                          0<F1>
<SHARES-REINVESTED>                                  0<F1>
<NET-CHANGE-IN-ASSETS>                          (4701)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          282
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                                0<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                      1<F1>
<AVERAGE-NET-ASSETS>                               208<F1>
<PER-SHARE-NAV-BEGIN>                             7.83<F1>
<PER-SHARE-NII>                                    .10<F1>
<PER-SHARE-GAIN-APPREC>                          (.40)<F1>
<PER-SHARE-DIVIDEND>                             (.10)<F1>
<PER-SHARE-DISTRIBUTIONS>                            0<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.43<F1>
<EXPENSE-RATIO>                                   1.78<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class C 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>054
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-FLORIDA CL D
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            40819
<INVESTMENTS-AT-VALUE>                           40393
<RECEIVABLES>                                     1106
<ASSETS-OTHER>                                      69
<OTHER-ITEMS-ASSETS>                                 5
<TOTAL-ASSETS>                                   41573
<PAYABLE-FOR-SECURITIES>                          1743
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          128
<TOTAL-LIABILITIES>                               1871
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         39901
<SHARES-COMMON-STOCK>                              248<F1>
<SHARES-COMMON-PRIOR>                              240<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            227
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                         (426)
<NET-ASSETS>                                      1843<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                  119<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                    (39)<F1>
<NET-INVESTMENT-INCOME>                             80<F1>
<REALIZED-GAINS-CURRENT>                           232
<APPREC-INCREASE-CURRENT>                       (3636)
<NET-CHANGE-FROM-OPS>                           (1468)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                         (80)<F1>
<DISTRIBUTIONS-OF-GAINS>                          (14)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            121<F1>
<NUMBER-OF-SHARES-REDEEMED>                      (119)<F1>
<SHARES-REINVESTED>                                  6<F1>
<NET-CHANGE-IN-ASSETS>                          (4701)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          282
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                               11<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                     39<F1>
<AVERAGE-NET-ASSETS>                              2193<F1>
<PER-SHARE-NAV-BEGIN>                             8.08<F1>
<PER-SHARE-NII>                                    .28<F1>
<PER-SHARE-GAIN-APPREC>                          (.60)<F1>
<PER-SHARE-DIVIDEND>                             (.28)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.05)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.43<F1>
<EXPENSE-RATIO>                                   1.78<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class D 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>041
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-NORTH CAROLINA CL A
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            28588
<INVESTMENTS-AT-VALUE>                           28423
<RECEIVABLES>                                      439
<ASSETS-OTHER>                                     149
<OTHER-ITEMS-ASSETS>                                 7
<TOTAL-ASSETS>                                   29018
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          101
<TOTAL-LIABILITIES>                                101
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         28917
<SHARES-COMMON-STOCK>                             3586<F1>
<SHARES-COMMON-PRIOR>                             3898<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            247
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                         (165)
<NET-ASSETS>                                     27224<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                 1667<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   (326)<F1>
<NET-INVESTMENT-INCOME>                           1341<F1>
<REALIZED-GAINS-CURRENT>                           254
<APPREC-INCREASE-CURRENT>                       (2615)
<NET-CHANGE-FROM-OPS>                            (962)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       (1341)<F1>
<DISTRIBUTIONS-OF-GAINS>                         (452)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            202<F1>
<NUMBER-OF-SHARES-REDEEMED>                      (643)<F1>
<SHARES-REINVESTED>                                129<F1>
<NET-CHANGE-IN-ASSETS>                          (4897)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          466
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              153<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    326<F1>
<AVERAGE-NET-ASSETS>                             30649<F1>
<PER-SHARE-NAV-BEGIN>                             8.30<F1>
<PER-SHARE-NII>                                    .35<F1>
<PER-SHARE-GAIN-APPREC>                          (.59)<F1>
<PER-SHARE-DIVIDEND>                             (.35)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.12)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.59<F1>
<EXPENSE-RATIO>                                   1.06<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>043
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-NORTH CAROLINA CL C
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            28588
<INVESTMENTS-AT-VALUE>                           28423
<RECEIVABLES>                                      439
<ASSETS-OTHER>                                     149
<OTHER-ITEMS-ASSETS>                                 7
<TOTAL-ASSETS>                                   29018
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          101
<TOTAL-LIABILITIES>                                101
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         28917
<SHARES-COMMON-STOCK>                                1<F1>
<SHARES-COMMON-PRIOR>                                0<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            247
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                         (165)
<NET-ASSETS>                                        10<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                    0<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                       0<F1>
<NET-INVESTMENT-INCOME>                              0<F1>
<REALIZED-GAINS-CURRENT>                           254
<APPREC-INCREASE-CURRENT>                       (2615)
<NET-CHANGE-FROM-OPS>                            (962)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                            0<F1>
<DISTRIBUTIONS-OF-GAINS>                             0<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                              1<F1>
<NUMBER-OF-SHARES-REDEEMED>                          0<F1>
<SHARES-REINVESTED>                                  0<F1>
<NET-CHANGE-IN-ASSETS>                          (4897)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          466
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                                0<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                      0<F1>
<AVERAGE-NET-ASSETS>                                 9<F1>
<PER-SHARE-NAV-BEGIN>                             7.97<F1>
<PER-SHARE-NII>                                    .10<F1>
<PER-SHARE-GAIN-APPREC>                          (.38)<F1>
<PER-SHARE-DIVIDEND>                             (.10)<F1>
<PER-SHARE-DISTRIBUTIONS>                            0<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.59<F1>
<EXPENSE-RATIO>                                   1.80<F1>
[AVG-DEBT-OUTSTANDING]                               0
[AVG-DEBT-PER-SHARE]                                 0
<FN>
<F1>Class C 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>044
        <NAME> SELIGMAN MUNICIPAL SERIES TRUST-NORTH CAROLINA CL D
<MULTIPLIER> 1000

<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1999
<PERIOD-END>                               SEP-30-1999
<INVESTMENTS-AT-COST>                            28588
<INVESTMENTS-AT-VALUE>                           28423
<RECEIVABLES>                                      439
<ASSETS-OTHER>                                     149
<OTHER-ITEMS-ASSETS>                                 7
<TOTAL-ASSETS>                                   29018
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          101
<TOTAL-LIABILITIES>                                101
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         28917
<SHARES-COMMON-STOCK>                              222<F1>
<SHARES-COMMON-PRIOR>                              176<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            247
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                         (165)
<NET-ASSETS>                                      1683<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                   87<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                    (29)<F1>
<NET-INVESTMENT-INCOME>                             58<F1>
<REALIZED-GAINS-CURRENT>                           254
<APPREC-INCREASE-CURRENT>                       (2615)
<NET-CHANGE-FROM-OPS>                            (962)
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                         (58)<F1>
<DISTRIBUTIONS-OF-GAINS>                          (21)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                             59<F1>
<NUMBER-OF-SHARES-REDEEMED>                       (21)<F1>
<SHARES-REINVESTED>                                  8<F1>
<NET-CHANGE-IN-ASSETS>                          (4897)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          466
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                                8<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                     29<F1>
<AVERAGE-NET-ASSETS>                              1597<F1>
<PER-SHARE-NAV-BEGIN>                             8.30<F1>
<PER-SHARE-NII>                                    .29<F1>
<PER-SHARE-GAIN-APPREC>                          (.59)<F1>
<PER-SHARE-DIVIDEND>                             (.29)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.12)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.59<F1>
<EXPENSE-RATIO>                                   1.81<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 Trustees
Seligman Municipal Series Trust



In planning and  performing  our audit of the  financial  statements of Seligman
Municipal  Series Trust (the  "Company")  (including the California  High Yield,
California  Quality,  Florida  and North  Carolina  Series)  for the year  ended
September 30, 1999 (on which we have issued our report dated  November 5, 1999),
we  considered  its  internal   control,   including   control   activities  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,  and not to provide  assurance on the Company's
internal control.


The management of the Company is responsible  for  establishing  and maintaining
internal control. In fulfilling this responsibility,  estimates and judgments by
management  are  required to assess the expected  benefits and related  costs of
controls.  Generally,  controls  that are  relevant  to an audit  pertain to the
entity's objective of preparing financial  statements for external purposes that
are  fairly   presented  in  conformity  with  generally   accepted   accounting
principles.   Those  controls   include  the   safeguarding  of  assets  against
unauthorized acquisition, use, or disposition.


Because of inherent  limitations in any internal  control,  misstatements due to
error  or  fraud  may  occur  and  not be  detected.  Also,  projections  of any
evaluation  of internal  control to future  periods are subject to the risk that
the internal control may be become  inadequate  because of changes in conditions
or that the degree of compliance with policies and procedures may deteriorate.


Our  consideration  of the  Company's  internal  control  would not  necessarily
disclose all matters in internal control 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 one or
more of the internal  control  components  does not reduce to a  relatively  low
level the risk that misstatements caused by error or fraud 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
Company's   internal   control  and  its  operation,   including   controls  for
safeguarding  securities,  that we consider to be material weaknesses as defined
above as of September 30, 1999.


This report is intended solely for the  information  and use of management,  and
the Board of Trustees of Seligman Municipal Series Trust, and the Securities and
Exchange  Commission  and is not intended to be and should not be used by anyone
other than these specified parties.


s/sDELOITTE & TOUCHE LLP
- ------------------------
DELOITTE & TOUCHE LLP
New York, New York
November 5, 1999





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