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Rules of thumb to decide on using tags vs attributes
The other day I was reading an interview with Tim Bray in the great ACM Queue. He says that the first time he saw the SGML tag vs attribute distinction he didn’t understand why you’d need both of them….
Well the confusion persists and it isn’t always easy to make up your mind on which one to use when designing a new DTD. So here’s a nice posting with some handy rules of thumb.