Text Basics - HTML and XHTML: The Definitive Guide - page 149

4.6. Precise Spacing and Layout
CSS notwithstanding, the original concept of HTML is for specifying doc-
ument content without indicating format; to delineate the structure and
semantics of a document, not how that document is to be presented to
the user. Normally, you should leave word wrapping, character and line
spacing, and other presentation details up to the browser. That way, the
document's contentits rich information, not its good looksis what mat-
ters. When looks matter more, such as for commercial presentations,
look to stylesheets for layout control (see Chapter 8 ) .
4.6.1. The <br> Tag
The <br> tag interrupts the normal line filling and word wrapping of para-
graphs within an HTML or XHTML document. It has no ending tag with
HTML; [*] it simply marks the point in the flow where a new line should
begin. Most browsers simply stop adding words and images to the cur-
rent line, move down and over to the left margin, and resume filling and
wrapping.
[*] With XHTML, put the end inside the start tag: <br /> . See Chapter 16 for details.