EX-99.77B ACCT LTTR

Independent Auditors' Report

To the Board of Trustees and Shareholders of
Tax-Free Trust of Oregon:

In planning and performing our audit of the financial statements of
the Tax-Free Trust of Oregon (the "Trust") for the year ended September
30, 2002, 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 financial highlights and to comply with the
requirements of Form N-SAR, not to provide assurance on internal control.

The management of the Trust 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 and financial
highlights for external purposes that are fairly presented in conformity
with accounting standards generally accepted in the United States of
America.  Those controls include the safeguarding of assets against
unauthorized acquisition, use, or disposition.

Because of inherent limitations in internal control, error 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
become inadequate because of changes in conditions or that the
effectiveness of the design and operation may deteriorate.

Our consideration of 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
internal control and its operation, including controls for safeguarding
securities, that we consider to be material weaknesses as defined above
as of September 30, 2002.

This report is intended solely for the information and use of management
and the Board of Trustees of the Tax-Free Trust of Oregon 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/  KPMG LLP
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New York, New York
November 15, 2002

EX-99.77C VOTES

Shareholder Meeting Results (unaudited)

The Annual Meeting of Shareholders of Tax-Free Trust of Oregon
the "Trust") was held on May 7, 2002.  The holders of shares representing
80% of the total net asset value of the shares entitled to vote were present
in person or by proxy.  At the meeting, the following matters were voted upon
and approved by the shareholders (the resulting votes for each matter are
presented below).

1. To elect Trustees.

Number of  Votes:

		Trustee				    For		Withheld

		Lacy B. Herrmann			26,250,263		292,922
		David B. Frohnmayer		26,176,224		366,961
		James A. Gardner			26,228,222		314,963
		Diana P. Herrmann			26,277,584		265,601
		Raymond H. Lung			26,250,925		292,260
		John W. Mitchell			26,277,302		265,883
		Patricia L. Moss			26,273,133		241,838
		Nancy Wilgenbusch			26,292,027		251,158

2. To ratify the selection of KPMG LLP as the Trust's independent auditors.

Number of  Votes:

		For				Against		Abstain

		26,029,211			144,819		399,156

EX-99.77Q3

SUB-ITEM 77Q3

(a)	(i)	Based upon their evaluation of the registrant's disclosure
controls and procedures as conducted within 90 days of the filing date
of this report, the registrant's chief executive officer and chief financial
officer have concluded that those disclosure controls and procedures provide
reasonable assurance that the material information required to be disclosed by
the registrant in the reports it files or submits under the Securities Exchange
Act of 1934, as amended (the "1934 Act"), is recorded, processed, summarized and
reported in substantial compliance with the 1934 Act and the Commission's rules
and forms thereunder.

	(ii)	There were no significant changes in the registrant's internal
controls or in other factors that could significantly affect these controls
subsequent to the date of their last evaluation.

(iii)	 CERTIFICATIONS

I, Lacy B. Herrmann, certify that:

1.	I have reviewed this report on Form N-SAR of The Cascades Trust;

2.	Based on my knowledge, this report does not contain any untrue statement
of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were
made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial information included in this report,
and the financial statements on which the financial information is based, fairly
present in all material respects the financial condition, results of operations,
changes in net assets, and cash flows (if the financial statements are required
to include a statement of cash flows) of the registrant as of, and for,  the
periods presented in this report;

4.	The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures  (as defined in
rule 30a-2(c) under the Investment Company Act) for the registrant and have:

a)	designed such disclosure controls and procedures to ensure that material
information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the
period in which this report is being prepared;

b)	evaluated the effectiveness of the registrant's disclosure controls and
procedures as of a date within 90 days prior to the filing date of this report
("Evaluation Date"); and

c)	presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures based on our evaluation as of the Evaluation
Date;

5.	The registrant's other certifying officers and I have disclosed, based on
our most recent evaluation, to the registrant's auditors and the audit committee
of the registrant's board of directors (or persons performing the equivalent
functions):

(a)	all significant deficiencies in the design or operation of internal
controls which could adversely affect the registrant's ability to record,
process, summarize, and report financial data and have identified for the
registrant's auditors any material weakness in internal controls; and

(b)	any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal controls;
and

6. The registrant's other certifying officers and I have indicated in this
report whether or not there were significant changes in internal controls or
in other factors that could significantly affect internal controls subsequent
to the date of our most recent evaluation, including any corrective actions
with regard to significant deficiencies and material weaknesses.



Date:  November 26, 2002

/s/  Lacy B. Herrmann
- ----------------------
Title: Chairman of the Board



I, Diana P. Herrmann, certify that:

1.	I have reviewed this report on Form N-SAR of The Cascades Trust;

2.	Based on my knowledge, this report does not contain any untrue statement
of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were
made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial information included in this report,
and the financial statements on which the financial information is based, fairly
present in all material respects the financial condition, results of operations,
changes in net assets, and cash flows (if the financial statements are required
to include a statement of cash flows) of the registrant as of, and for,  the
periods presented in this report;

4.	The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures  (as defined in
rule 30a-2(c) under the Investment Company Act) for the registrant and have:

a)	designed such disclosure controls and procedures to ensure that material
information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the
period in which this report is being prepared;

b)	evaluated the effectiveness of the registrant's disclosure controls and
procedures as of a date within 90 days prior to the filing date of this report
("Evaluation Date"); and

c)	presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures based on our evaluation as of the Evaluation
Date;

5.	The registrant's other certifying officers and I have disclosed, based on
our most recent evaluation, to the registrant's auditors and the audit committee
of the registrant's board of directors (or persons performing the equivalent
functions):

a)	all significant deficiencies in the design or operation of internal
controls which could adversely affect the registrant's ability to record,
process, summarize, and report financial data and have identified for the
registrant's auditors any material weakness in internal controls; and

(b)	any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal controls;
and

6. The registrant's other certifying officers and I have indicated in this
report whether or not there were significant changes in internal controls or
in other factors that could significantly affect internal controls subsequent
to the date of our most recent evaluation, including any corrective actions
with regard to significant deficiencies and material weaknesses.



Date:  November 26, 2002

/s/  Diana P. Herrmann
- ----------------------
Title:  President



I, Joseph P. DiMaggio, certify that:

1.	I have reviewed this report on Form N-SAR of The Cascades Trust;

2.	Based on my knowledge, this report does not contain any untrue statement
of a material fact or omit to state a material fact necessary to make the
statements made, in light of the circumstances under which such statements were
made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial information included in this report,
and the financial statements on which the financial information is based, fairly
present in all material respects the financial condition, results of operations,
changes in net assets, and cash flows (if the financial statements are required
to include a statement of cash flows) of the registrant as of, and for,  the
periods presented in this report;

4.	The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures  (as defined in
rule 30a-2(c) under the Investment Company Act) for the registrant and have:

a)	designed such disclosure controls and procedures to ensure that material
information relating to the registrant, including its consolidated subsidiaries,
is made known to us by others within those entities, particularly during the
period in which this report is being prepared;

b)	evaluated the effectiveness of the registrant's disclosure controls and
procedures as of a date within 90 days prior to the filing date of this report
("Evaluation Date"); and

c)	presented in this report our conclusions about the effectiveness of the
disclosure controls and procedures based on our evaluation as of the Evaluation
Date;

5.	The registrant's other certifying officers and I have disclosed, based on
our most recent evaluation, to the registrant's auditors and the audit committee
of the registrant's board of directors (or persons performing the equivalent
functions):

(a)	all significant deficiencies in the design or operation of internal
controls which could adversely affect the registrant's ability to record,
process, summarize, and report financial data and have identified for the
registrant's auditors any material weakness in internal controls; and

(b)	any fraud, whether or not material, that involves management or other
employees who have a significant role in the registrant's internal controls;
and

6. The registrant's other certifying officers and I have indicated in this
report whether or not there were significant changes in internal controls or
in other factors that could significantly affect internal controls subsequent
to the date of our most recent evaluation, including any corrective actions
with regard to significant deficiencies and material weaknesses.



Date:  November 26, 2002

/s/  Joseph P. DiMaggio
- ------------------------
Title: Treasurer