def find_children(item, tag):
    """
    find the children matching tag , return list
    :param item: Node to be queried.
    :type item: Node
    :param tag: Tag to be queried
    :type tag: String
    :return: List of children with the tag
    :rtype: List
    """
    result = list(item.iterfind(tag))
    if (len(result)):
        return (result)
    else:
        return []