SELIGMAN NEW JERSEY MUNICIPAL FUND INC
NSAR-B, 1998-11-24
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<PAGE>      PAGE  2
012 C010001 NEW YORK
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013 A000001 DELOITTE & TOUCHE LLP
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SIGNATURE   THOMAS G. ROSE                               
TITLE       TREASURER           
 


<TABLE> <S> <C>

<ARTICLE> 6
<SERIES>
        <NUMBER>001
        <NAME> SELIGMAN NEW JERSEY MUNICIPAL FUND CL A
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1998
<PERIOD-END>                               SEP-30-1998
<INVESTMENTS-AT-COST>                            57643
<INVESTMENTS-AT-VALUE>                           62345
<RECEIVABLES>                                     1129
<ASSETS-OTHER>                                     103
<OTHER-ITEMS-ASSETS>                                 1
<TOTAL-ASSETS>                                   63578
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          257
<TOTAL-LIABILITIES>                                257
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         57871
<SHARES-COMMON-STOCK>                             7940<F1>
<SHARES-COMMON-PRIOR>                             8281<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            748
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                          4702
<NET-ASSETS>                                     61739<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                 3420<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                   (626)<F1>
<NET-INVESTMENT-INCOME>                           2794<F1>
<REALIZED-GAINS-CURRENT>                           795
<APPREC-INCREASE-CURRENT>                         1666
<NET-CHANGE-FROM-OPS>                             5318
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                       (2794)<F1>
<DISTRIBUTIONS-OF-GAINS>                         (662)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            728<F1>
<NUMBER-OF-SHARES-REDEEMED>                     (1347)<F1>
<SHARES-REINVESTED>                                278<F1>
<NET-CHANGE-IN-ASSETS>                           (558)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          748
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                              308<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                    626<F1>
<AVERAGE-NET-ASSETS>                             61405<F1>
<PER-SHARE-NAV-BEGIN>                             7.56<F1>
<PER-SHARE-NII>                                    .35<F1>
<PER-SHARE-GAIN-APPREC>                            .30<F1>
<PER-SHARE-DIVIDEND>                             (.35)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.08)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.78<F1>
<EXPENSE-RATIO>                                   1.02<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>004
        <NAME> SELIGMAN NEW JERSEY MUNICIPAL FUND CL D
<MULTIPLIER> 1000
       
<S>                             <C>
<PERIOD-TYPE>                  12-MOS
<FISCAL-YEAR-END>                          SEP-30-1998
<PERIOD-END>                               SEP-30-1998
<INVESTMENTS-AT-COST>                            57643
<INVESTMENTS-AT-VALUE>                           62345
<RECEIVABLES>                                     1129
<ASSETS-OTHER>                                     103
<OTHER-ITEMS-ASSETS>                                 1
<TOTAL-ASSETS>                                   63578
<PAYABLE-FOR-SECURITIES>                             0
<SENIOR-LONG-TERM-DEBT>                              0
<OTHER-ITEMS-LIABILITIES>                          257
<TOTAL-LIABILITIES>                                257
<SENIOR-EQUITY>                                      0
<PAID-IN-CAPITAL-COMMON>                         57871
<SHARES-COMMON-STOCK>                              201<F1>
<SHARES-COMMON-PRIOR>                              168<F1>
<ACCUMULATED-NII-CURRENT>                            0
<OVERDISTRIBUTION-NII>                               0
<ACCUMULATED-NET-GAINS>                            748
<OVERDISTRIBUTION-GAINS>                             0
<ACCUM-APPREC-OR-DEPREC>                          4702
<NET-ASSETS>                                      1582<F1>
<DIVIDEND-INCOME>                                    0
<INTEREST-INCOME>                                   94<F1>
<OTHER-INCOME>                                       0
<EXPENSES-NET>                                    (30)<F1>
<NET-INVESTMENT-INCOME>                             64<F1>
<REALIZED-GAINS-CURRENT>                           795
<APPREC-INCREASE-CURRENT>                         1666
<NET-CHANGE-FROM-OPS>                             5318
<EQUALIZATION>                                       0
<DISTRIBUTIONS-OF-INCOME>                         (64)<F1>
<DISTRIBUTIONS-OF-GAINS>                          (14)<F1>
<DISTRIBUTIONS-OTHER>                                0
<NUMBER-OF-SHARES-SOLD>                            110<F1>
<NUMBER-OF-SHARES-REDEEMED>                       (85)<F1>
<SHARES-REINVESTED>                                  8<F1>
<NET-CHANGE-IN-ASSETS>                           (558)
<ACCUMULATED-NII-PRIOR>                              0
<ACCUMULATED-GAINS-PRIOR>                          748
<OVERDISTRIB-NII-PRIOR>                              0
<OVERDIST-NET-GAINS-PRIOR>                           0
<GROSS-ADVISORY-FEES>                                8<F1>
<INTEREST-EXPENSE>                                   0
<GROSS-EXPENSE>                                     30<F1>
<AVERAGE-NET-ASSETS>                              1696<F1>
<PER-SHARE-NAV-BEGIN>                             7.64<F1>
<PER-SHARE-NII>                                    .29<F1>
<PER-SHARE-GAIN-APPREC>                            .30<F1>
<PER-SHARE-DIVIDEND>                             (.29)<F1>
<PER-SHARE-DISTRIBUTIONS>                        (.08)<F1>
<RETURNS-OF-CAPITAL>                                 0
<PER-SHARE-NAV-END>                               7.86<F1>
<EXPENSE-RATIO>                                   1.80<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
Seligman New Jersey Municipal Fund, Inc.

In planning and performing our audit of the financial statements of Seligman New
Jersey  Municipal  Fund, Inc. (the "Fund") for the year ended September 30, 1998
(on which we have issued our report dated October 30, 1998),  we considered  its
internal control,  including control activities for safeguar ding 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  Fund's  internal  control.  The
management of the Fund 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 perta in 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  internal  control,  errors or fraud may  occur  and not be  detected.  Also,
projection of any evaluation of internal control to future periods is subject to
the risk that it may be become  inadequate  because of changes in  conditions or
that  the  effectiveness  of the des  ign and  operation  may  deteriorate.  Our
consideration of the Fund'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 operati on of one or
more of the internal  control  components  does not reduce to a  relatively  low
level the risk  that  errors  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  Fund'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,  1998.  This  report  is  intended  solely  for the
information and use of management, the Board of Directors of Seligman New Jersey
Municipal Fund, Inc., and the Securities Exchange Commission.

October 30, 1998

/s/ DELOITTE & TOUCHE, LLP
- --------------------------


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