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    my @words = split;
    my @tags = (); # tags found at the end of this note
...
      push @tags, $tag;
      push (@{$lines{$tag}}, \$this_line);
    }

    my @tags; # tags found at the end of this note
    for my $tag ( reverse split ) {
...
      push @tags, $tag;
      push @{ $lines{ $tag } }, \$this_line;
    }