print $xml->{_City} ;

##</code><code>##

  use XML::Smart ;

  my $xml = XML::Smart->new(q`<USER _City="testboro"></USER>` , upertag=>1 , uperarg=>1);

  print $xml->dump_tree_ok ;


##</code><code>##

$VAR1 = {
          'USER' => {
                      '_CITY' => 'testboro'
                    }
        };