I figured it out

mechpilot <[email protected]> 12 Sep 2003 23:55:15 -0000

Newsgroups	gmane.comp.web.oscommerce.contributions
Message-ID	<37a80cafa7356547fe593a5dcdc8e723@osCommerce-Forums>

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http://forums.oscommerce.com/viewtopic.php?p=228670#228670
----------------------------------------------------------------

It wasnt the header_tags.php the instructions for the code to install on application_top were wrong.  


// BOF: WebMakers.com Added: Header Tags Controller v1.0
  require(DIR_WS_FUNCTIONS . 'header_tags.php');
// Clean out HTML comments from ALT tags etc.
  require(DIR_WS_FUNCTIONS . 'clean_html_comments.php');
// Also used by: WebMakers.com Added: FREE-CALL FOR PRICE
// EOF: WebMakers.com Added: Header Tags Controller v1.0

I made it read:
require('functions/header_tags.php');
require('functions/clean_html_comments.php'); and it worked,
maybe it was just the new version