XML::Twig seems to do what you want if you Simplify things a little:

use strict;
use warnings;
use XML::Twig;
use Data::Dump::Streamer;

my $twig = XML::Twig->new ();

$twig->parse (*DATA);

my $hash = $twig->simplify ();

Dump ($hash);


__DATA__
<XML>
<CVS>
$Id: File_Find.pl,v 1.1 2006-12-17 19:25:03 eric Exp $
</CVS>
<DATE>2006-12-10</DATE>
<INTRODUCTION>Blah</INTRODUCTION>
<TITLE>Foo</TITLE>
<AUTHOR>Bar</AUTHOR>
...
<ARTICLE>
foo bar baz
</ARTICLE>
</XML>
[download]

Prints:

$HASH1 = {
           ARTICLE
                  => "\nfoo bar baz\n",
           AUTHOR => 'Bar',
           content
                  => "\n\$Id: File_Find.pl,v 1.1 2006-12-17 19:25:03 e
+ric Exp \$\n2006-12-10BlahFo".
    "oBar\n...\n\nfoo bar baz\n",
           CVS    => "\n\$Id: File_Find.pl,v 1.1 2006-12-17 19:25:03 e
+ric Exp \$\n",
           DATE   => '2006-12-10',
           INTRODUCTION
                  => 'Blah',
           TITLE  => 'Foo'
         };
[download]