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/usr/share/automake-1.4/tags-clean.am is in automake1.4 1:1.4-p6-13.1.

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The actual contents of the file can be viewed below.

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## automake - create Makefile.in from Makefile.am
## Copyright (C) 1994, 1995, 1996 Free Software Foundation, Inc.

## This program is free software; you can redistribute it and/or modify
## it under the terms of the GNU General Public License as published by
## the Free Software Foundation; either version 2, or (at your option)
## any later version.

## This program is distributed in the hope that it will be useful,
## but WITHOUT ANY WARRANTY; without even the implied warranty of
## MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
## GNU General Public License for more details.

## You should have received a copy of the GNU General Public License
## along with this program; if not, write to the Free Software
## Foundation, Inc., 59 Temple Place - Suite 330, Boston, MA
## 02111-1307, USA.
mostlyclean-tags:

clean-tags:

## The GNU Standards mandates that tags files be removed by
## maintainer-clean.  But I'm told (by François Pinard) that this is
## really because RMS usually includes TAGS files in his
## distributions.  Since we do not, we instead have "distclean" remove
## them.  The rule is: if the user built it, "distclean" removes it.
## If it is shipped, "maintainer-clean" removes it.
distclean-tags:
	-rm -f TAGS ID

maintainer-clean-tags: