#!/usr/bin/perl
use strict;
use warnings;
use File::Slurp;
use Data::Dumper;
$file="config.txt";

my %record =map{
s/#.*//;
s/^\s+//;
s/\s+$//;
m/(.*?)\s*=\s*(.*)/;
} read_file($file);

print Dumper (\%record);