# File lib/merb_helpers/form_helpers.rb, line 108
      def form_tag(attrs = {}, &block)
        set_multipart_attribute!(attrs)
        fake_form_method = set_form_method(attrs)
        concat(open_tag("form", attrs), block.binding)
        concat(generate_fake_form_method(fake_form_method), block.binding) if fake_form_method
        concat(capture(&block), block.binding)
        concat("</form>", block.binding)
      end