xml settings problems

this works…

<?xml version="1.0" encoding="utf-8" ?>

<1>
10
</1>

but this doesn’t…

<?xml version="1.0" encoding="utf-8" ?> <1> 10

Does it not like having just numbers as the tag in the 2nd branch in?

This works…

<?xml version="1.0" encoding="utf-8" ?> 10

Thanks