|   | Exhibit 31 |
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Certification

 
|   | 1. | I have reviewed this annual report on Form 10-K of Government Trust 1-D, for which J.P. Morgan Trust Company, N.A. acts as Trustee; |
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|   | 2. | Based on my knowledge, this  annual 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 annual report, |
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|   | 3. | Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, distributable income and changes in trust corpus of the registrant as of, and for, the period presented in this annual report; |
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|   | 4. | I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)), or for causing such procedures to be established and maintained, for the registrant and I have: |
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|   | a) | designed such disclosure controls and procedures, or caused such controls and procedures to be designed, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this annual report is being prepared; |
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|   | 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 annual report (the "Evaluation Date"); and |
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|   | c) | presented in this annual report my conclusions about the effectiveness of the disclosure controls and procedures based on my evaluation as of the Evaluation Date; |
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Date:  March 30, 2006
|   | /s/ Joseph J. Morand                    |
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|   | Joseph J. Morand                        |
|   | Vice President                          |
|   | J.P. Morgan Trust Company, N.A.         |
|   | (Formerly Bank One Trust Company, N.A.) |