<ARTICLE>                                                        6
 
 <CIK>                                       0000764860
 
 <NAME>                                      FLAGSHIP TENNESSEE
                                             DOUBLE TAX EXEMPT FUND

 <SERIES>
 
 <NUMBER>                                                       193
 
 <NAME>                                      CLASS C
 
 <MULTIPLIER>                                                     1

        
 
                                          
 <PERIOD-TYPE>                               YEAR
 
 <FISCAL-YEAR-END>                           MAY-31-1996
 
 <PERIOD-START>                              JUN-01-1995

 <PERIOD-END>                                MAY-31-1996
 
 <INVESTMENTS-AT-COST>                                  253,535,262
 
 <INVESTMENTS-AT-VALUE>                                 263,399,051
 
 <RECEIVABLES>                                            5,209,804
 
 <ASSETS-OTHER>                                              14,658

 <OTHER-ITEMS-ASSETS>                                             0
 
 <TOTAL-ASSETS>                                         268,623,513
 
 <PAYABLE-FOR-SECURITIES>                                         0
 
 <SENIOR-LONG-TERM-DEBT>                                          0

 <OTHER-ITEMS-LIABILITIES>                                2,253,830
 
 <TOTAL-LIABILITIES>                                      2,253,830
 
 <SENIOR-EQUITY>                                                  0
 
 <PAID-IN-CAPITAL-COMMON>                               262,095,133
 
 <SHARES-COMMON-STOCK>                                    1,430,401

 <SHARES-COMMON-PRIOR>                                    1,135,636
 
 <ACCUMULATED-NII-CURRENT>                                        0
 
 <OVERDISTRIBUTION-NII>                                           0
 
 <ACCUMULATED-NET-GAINS>                                (5,589,239)

 <OVERDISTRIBUTION-GAINS>                                         0
 
 <ACCUM-APPREC-OR-DEPREC>                                 9,863,789
 
 <NET-ASSETS>                                           266,369,683
 
 <DIVIDEND-INCOME>                                                0
 
 <INTEREST-INCOME>                                       16,171,040

 <OTHER-INCOME>                                                   0
 
 <EXPENSES-NET>                                         (2,333,862)
 
 <NET-INVESTMENT-INCOME>                                 13,837,178
 
 <REALIZED-GAINS-CURRENT>                                     7,163

 <APPREC-INCREASE-CURRENT>                              (4,307,255)
 
 <NET-CHANGE-FROM-OPS>                                    9,537,086
 
 <EQUALIZATION>                                                   0
 
 <DISTRIBUTIONS-OF-INCOME>                                (682,508)
 
 <DISTRIBUTIONS-OF-GAINS>                                         0

 <DISTRIBUTIONS-OTHER>                                            0
 
 <NUMBER-OF-SHARES-SOLD>                                    542,572
 
 <NUMBER-OF-SHARES-REDEEMED>                              (290,776)
 
 <SHARES-REINVESTED>                                         42,969

 <NET-CHANGE-IN-ASSETS>                                   2,989,849
 
 <ACCUMULATED-NII-PRIOR>                                     11,209
 
 <ACCUMULATED-GAINS-PRIOR>                              (5,596,402)
 
 <OVERDISTRIB-NII-PRIOR>                                          0
 
 <OVERDIST-NET-GAINS-PRIOR>                                       0 
 
 <GROSS-ADVISORY-FEES>                                    1,310,550
 
 <INTEREST-EXPENSE>                                               0
 
 <GROSS-EXPENSE>                                          2,779,984

 <AVERAGE-NET-ASSETS>                                   261,393,747
 
 <PER-SHARE-NAV-BEGIN>                                        11.00
 
 <PER-SHARE-NII>                                               0.53
 
 <PER-SHARE-GAIN-APPREC>                                     (0.18)
 
 <PER-SHARE-DIVIDEND>                                        (0.53)

 <PER-SHARE-DISTRIBUTIONS>                                     0.00
 
 <RETURNS-OF-CAPITAL>                                          0.00
 
 <PER-SHARE-NAV-END>                                          10.82
 
 <EXPENSE-RATIO>                                               1.43

 <AVG-DEBT-OUTSTANDING>                                     407,400
 
 <AVG-DEBT-PER-SHARE>                                          0.02