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chromium/content/test/data/accessibility/html/hr.html 

<!--
@MAC-ALLOW:AXRoleDescription
@MAC-ALLOW:AXDescription
@AURALINUX-ALLOW:horizontal
@AURALINUX-ALLOW:vertical
-->
<!DOCTYPE html>
<html>
<body>
<p>Before.</p>
<hr aria-label="Dividing line">
<p>Middle.</p>
<hr>
<p>After.</p>
</body>
</html>