[tz] [PROPOSED 3/5] Put copyright notice first in Makefile

[Paul Eggert]

* Makefile: Rearrange comments.
---
 Makefile | 5 ++---
 1 file changed, 2 insertions(+), 3 deletions(-)

diff --git a/Makefile b/Makefile
index a0f4f5ef..4ebac475 100644
--- a/Makefile
+++ b/Makefile
@@ -1,9 +1,8 @@
 # Make and install tzdb code and data.
-# Request POSIX conformance; this must be the first non-comment line.
-.POSIX:
-
 # This file is in the public domain, so clarified as of
 # 2009-05-17 by Arthur David Olson.
+# Request POSIX conformance; this must be the first non-comment line.
+.POSIX:
 
 # Package name for the code distribution.
 PACKAGE=	tzcode
-- 
2.40.1