all: $(wildcard *.msg)

.%.header: %
	sed -e '/^$$/ q' $< | grep -v '^$$' | iconv -futf8 -tlatin1 > $@

.%.body: %
	sed -e '1,/^$$/ d' $< | iconv -futf8 -tlatin1 > $@

%.msg: .%.header .%.body
	cat .$(subst .msg,,$@).header > $@
	mime-construct --output \
		--type "text/plain; charset=latin1" \
		--file .$(subst .msg,,$@).body >> $@
	rm -f $^