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The Validator does not use the Content-Type header to determine the encoding of XHTML documents as required by the XML 1.0 specification. See e.g. http://www.w3.org/mid/3f1e7e5d.123059450@smtp.bjoern.hoehrmann.de
*** Bug 149 has been marked as a duplicate of this bug. ***
*** Bug 231 has been marked as a duplicate of this bug. ***