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while(<DATA>) {
    s!(?<=<sb>)<s(\d+)>(.*)!<h$1>$2</h$1>!
...
This first selection was written in England to establish the colony of
+ Virginia
<sb><s1>Rights of Landowners
We, greatly commending, and graciously accepting of, their Desires for
+ the Furtherance</sb>

<section1>King of England</section1>
JAMES, by the Grace of God, King of England, Scotland, France and Irel
+and, Defender of the Faith...
...
This first selection was written in England to establish the colony of
+ Virginia
<sb><h1>Rights of Landowners</h1>
We, greatly commending, and graciously accepting of, their Desires for
+ the Furtherance</sb>