* lib-src/Makefile.in (tagsfiles): New variable.
(TAGS): Also depend on the source files. Use our own etags program.
* lisp/Makefile.in (ETAGS): Add EXEEXT.
(lisptagsfiles1, lisptagsfiles2, lisptagsfiles3, lisptagsfiles4):
Remove.
(tagsfiles): New, replacing lisptagsfiles1 etc.
Remove irrelevant source files here rather than in the TAGS rule.
(${ETAGS}): New rule.
(TAGS): Also depend on the etags executable.
* lwlib/Makefile.in (EXEEXT): New, set by configure.
(ETAGS): Add EXEEXT.
(${ETAGS}): New rule.
(ctagsfiles): Use "wildcard".
(TAGS): Also depend on the etags executable.
* nt/Makefile.in (ETAGS, tagsfiles): New variables.
(${ETAGS}): New rule.
(TAGS): Fix dependencies.
* oldXMenu/Makefile.in (EXEEXT): New, set by configure.
(ETAGS): New variable, replacing $TAGS. Use our own etags program.
Remove "-t" argument.
(${ETAGS}): New rule.
(tagsfiles): New variable.
(TAGS): New rule, with proper dependencies.
* src/Makefile.in (ETAGS): Add EXEEXT. Add a build rule.
(ctagsfiles1, ctagsfiles2): Use "wildcard".
(ctagsfiles3): Remove.
(TAGS): Depend on etags.
(../lisp/TAGS, $(lwlibdir)/TAGS): Let the rules in the relevant
directories decide if updates are needed.