The <small> tag decreases the text font size by one size smaller than a document's base font size (from medium to small, or from x-large to large).
In HTML font size is measured by conventional units from 1 to 7. By default the average font size of the text is 3 units. Furthermore, the size of the font depends on its type.For example Arial font is bigger than Times but smaller than Verdana.
The <small> tag usually contains the items of secondary importance such as copyright notices, side comments, or legal notices.
You can put <small> tag into another <small> tag, thus the font of the text is minimized in correspondence with the “depth” of the content.
The <small> tag comes in pairs; the content is written between opening (<small>) and closing (</small>) tags.
<html> <head> <title>Usage of the SMALL tag</title> </head> <body> <p>The interest rate is only 10%*</p> <small>* per day</small> / </body> </html>