<meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1"><BR><BR><BR>and do you need it
It sets the character type for the document. English, Spanish, German, whatever. There are many types. Do you need it? that's up to you.
it basically tells the browser how to deal with the file sent from the server. other types of content (mime types) could include application/vnd.ms-excel, etc.