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################ The Process ################

my $file = shift;
die("$file; $!\n") unless -s $file;

my %ht;

my @pre;
my @lines;

open( my $fh, '<:utf8', $file ) or die("$file: $!\n");
while ( <$fh> ) {
    chomp;
    next unless /\S/;
    if ( /^!(?!tag)/ && !%ht ) {
	push( @pre, $_ );
	next;
    }

    if ( /^!tag\s+(.*)/ ) {
	$ht{ substr( $_ = scalar(<$fh>), 0, 8 ) } = $1;