All Web browsers do not read carriage returns you have added to your file in your word processing software, or other editor. For this reason, you must add the <P> tag at the end of every paragraph in your text to indicate a line break and extra carriage return. If you do not use this tag, your document looks like one very long paragraph, and becomes very difficult to read. This tag does not need a closing </P> tag.
The <BR> line break acts like a carriage return, and continues text that follows it on the next line. Unlike the <P> paragraph tag, the line break does not add an empty line following the command before the next text is displayed.