Need 'new line' in list

I am trying to insert a new line in a list in order to
obtain this html display:

BILL-TO
SHIPPER
and CONSIGNEE

but I keep getting this:

BILL-TO SHIPPER and CONSIGNEE

I have tried to insert a new line (&#10) but it
doesn't work.  I can see the placement is correct in
the template 'make-list' as it displays in the right
place in the html, but doesn't give a 'new line'.

I also tried may other suggestions from the mail list
archive and reference books.  


Thanks in advance.
Linda



xml - just an example, it has more elements than this:

<INVOLVED_PARTY>
	<INVOLVED_PARTY_QUAL>BILL-TO</INVOLVED_PARTY_QUAL>
<INVOLVED_PARTY>
<INVOLVED_PARTY>
	<INVOLVED_PARTY_QUAL>SHIPPER</INVOLVED_PARTY_QUAL>
<INVOLVED_PARTY>
<INVOLVED_PARTY>
	<INVOLVED_PARTY_QUAL>CONSIGNEE</INVOLVED_PARTY_QUAL>
<INVOLVED_PARTY>


	<xsl:variable name="list">
	<xsl:call-template name="make-list">
	<xsl:with-param name="names"
select="SHIPMENT_INVOLVED_PARTY/ROW/INVOLVED_PARTY_QUAL_GID"/>
	</xsl:call-template>
	</xsl:variable>
	<xsl:value-of select="$list"/>


		<xsl:template name="make-list">
			<xsl:param name="names"/>
			<xsl:for-each select="$names">
			<xsl:value-of select="."/>
			<xsl:if
test="position()!=last()"><xsl:text>&#10;</xsl:text>
			</xsl:if>
			<xsl:if test="position()=last()-1"> and </xsl:if>
			</xsl:for-each>
		</xsl:template>


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