<?php

header("Content-type: text/x-json");

$fp = fopen("tags.csv", "r");

while (($data = fgetcsv($fp)) != FALSE) {

  $line = "{sin: " . $data[0] .

    ",sout: " . $data[1] .

    ",tag: '" . $data[2] . "'" .

    ",user: '" . $data[3] . "'}";

  $lines[] = $line;

}

$result = "[" . join($lines,',') . "]";

echo $result;

?>