The doctype declaration should be the
very first thing in an HTML document,
before the tag.
The doctype declaration is not an HTML
tag; it is an instruction to the web
browser about what version of the
markup language the page is written
in.
The doctype declaration refers to a
Document Type Definition (DTD). The
DTD specifies the rules for the markup
language, so that the browsers render
the content correctly.
Reference
