# and then use etags' --include option to incorporate them all by
# reference into a top-level TAGS file, but the --include option
# seems to be deprecated, and this works fine.
-TAGS:
+#
+# The extra 'tags' name is useful --- 'make TAGS' won't run the
+# commands if the file `TAGS' already exists, but `make tags'
+# doesn't have that problem.
+TAGS tags:
etags \
--regex='/SCM_PROC[^"]*"[^"]*"/' \
`find . -name '*.[ch]' -o -name '*.scm'`