lint/libs/lint-tests/src/test/java/com/android/tools/lint/checks/data/res/layout/tag.xml

<LinearLayout xmlns:android="http://schemas.android.com/apk/res/android"
    xmlns:tools="http://schemas.android.com/tools"
    android:id="@+id/LinearLayout1"
    android:layout_width="match_parent"
    android:layout_height="match_parent"
    android:orientation="vertical" >

    <TextView
        android:layout_width="wrap_content"
        android:layout_height="wrap_content"
        android:textSize="14dp">
        <tag id="@+id/test" />
    </TextView>

</LinearLayout>