Exhibit (i)

[VEDDER PRICE LETTERHEAD]


                                                               December 16, 2002



Scudder State Tax-Free Income Series
222 South Riverside Plaza
Chicago, Illinois 60606

Ladies and Gentlemen:

         Reference is made to Post-Effective Amendment No. 37 to the
Registration Statement on Form N-1A under the Securities Act of 1933 being filed
by Scudder State Tax-Free Income Series (the "Fund") in connection with the
public offering from time to time of units of beneficial interest, no par value
("Shares"), in the Scudder California Tax-Free Income Fund, Scudder Florida
Tax-Free Income Fund and Scudder New York Tax-Free Income Fund (each, a
"Portfolio" and collectively, the "Portfolios"). Each Portfolio has Class A,
Class B and Class C Shares. In addition, the Scudder California Tax-Free Income
Fund and Scudder New York Tax-Free Income Fund have Class S Shares.

         We have acted as counsel to the Fund, and in such capacity are familiar
with the Fund's organization and have counseled the Fund regarding various legal
matters. We have examined such Fund records and other documents and certificates
as we have considered necessary or appropriate for the purposes of this opinion.
In our examination of such materials, we have assumed the genuineness of all
signatures and the conformity to original documents of all copies submitted to
us.

         Based upon the foregoing and assuming that the Fund's Amended and
Restated Agreement and Declaration of Trust dated May 27, 1994, and the
Certificate of Amendment of Declaration of Trust dated November 29, 2000, the
Written Instrument Establishing and Designating Separate Classes of Shares dated
May 27, 1994, the Amended and Restated Written Instrument Establishing and
Designating Separate Classes of Shares dated March 9, 1996, the Amended and
Restated Establishment and Designation of Classes of Shares of Beneficial
Interest dated November 29, 2000, the Amended and Restated Establishment and
Designation of Classes of Shares of Beneficial Interest dated November 29, 2000,
the Amended and Restated Establishment and Designation of Classes of Shares of
Beneficial Interest dated November 29, 2000 and the By-Laws of the Fund adopted
October 10, 1985, amended November 29, 2000, are presently in full force and
effect and have not been amended in any material respect and that the
resolutions adopted by the Board of Trustees of the Fund on October 10, 1985,
January 14, 1994, March 5, 1994, March 9, 1996 and November 29, 2000, relating
to organizational matters, securities matters and the issuance of shares are
presently in full force and effect and have not



VEDDER PRICE

Scudder State Tax-Free Income Series
December 16, 2002
Page 2


been amended in any material respect, we advise you and opine that (a) the Fund
is a validly existing voluntary association with transferable shares under the
laws of the Commonwealth of Massachusetts and is authorized to issue an
unlimited number of Shares in the Portfolios; and (b) presently and upon such
further issuance of the Shares in accordance with the Fund's Amended and
Restated Agreement and Declaration of Trust and the receipt by the Fund of a
purchase price not less than the net asset value per Share and when the
pertinent provisions of the Securities Act of 1933 and such "blue-sky" and
securities laws as may be applicable have been complied with, and assuming that
the Fund continues to validly exist as provided in (a) above, the Shares are and
will be legally issued and outstanding, fully paid and nonassessable.

         The Fund is an entity of the type commonly known as a "Massachusetts
business trust." Under Massachusetts law, shareholders could, under certain
circumstances, be held personally liable for the obligations of the Fund or a
Portfolio. However, the Amended and Restated Agreement and Declaration of Trust
disclaims shareholder liability for acts and obligations of the Fund or a
Portfolio and requires that notice of such disclaimer be given in each note,
bond, contract, instrument, certificate share or undertaking made or issued by
the Trustees or officers of the Fund. The Amended and Restated Agreement and
Declaration of Trust provides for indemnification out of the property of a
Portfolio for all loss and expense of any shareholder of that Portfolio held
personally liable for the obligations of such Portfolio. Thus, the risk of
liability is limited to circumstances in which a Portfolio would be unable to
meet its obligations.

         This opinion is solely for the benefit of the Fund, the Fund's Board of
Trustees and the Fund's officers and may not be relied upon by any other person
without our prior written consent. We hereby consent to the use of this opinion
in connection with said Post-Effective Amendment.

                                            Very truly yours,

                                            /s/VEDDER, PRICE, KAUFMAN & KAMMHOLZ

                                            VEDDER, PRICE, KAUFMAN & KAMMHOLZ

RJM/DAS