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my $parser = XML::Parser->new(ErrorContext => 2, Style => "Tree");
my $xso = XML::SimpleObject->new( $parser->parse($content) ) or die "c
+ould not parse!";
check_tag($xso);
...

#!/bin/perl -w
use strict;

...
  <elt id="id7">elt 3</elt>
  <elt id="id8"><subelt id="id9">subelt 4</subelt></elt>
</doc>