Response Header Vs Meta Tag

I can declare some info, like encoding and language, in meta-tag or in response-header. My question: what the best way (maybe them both), for SEO and old-browsers? meta-tag example

Solution 1:

Do both. The header takes precedence, but if the HTML page is accessed locally, there are no HTTP-headers, so you want to have <meta charset="..."> as a safety mechanism.

Solution 2:

Meta http-equiv is little more than a joke. When specifying Content-Type with it, only the charset section counts for anything, and then only when the real HTTP headers fail to specify the encoding.