xml-find-file-coding-system
xml-find-file-coding-system is a compiled Lisp function in `mule.el
'.
(xml-find-file-coding-system ARGS)
Determine the coding system of an XML file without a declaration.
Strictly speaking, the file should be utf-8, but mistakes are
made, and there are genuine cases where XML fragments are saved,
with the encoding properly specified in a master document, or
added by processing software.