Headings are used to divide the page content
From WolfWikis
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Explanation
It is important to give your document a logical structure. Think of each page like an outline. The main point of your page is your I.. Each sub point becomes an A., B., or C.. Each subpoint beyond that becomes a 1., 2., 3., etc..
To translate that to HTML, just make your I. and <h1>, your A. and <h2> and your 1. an <h3>. You should use tags like <p>, <ul>, <ol>, <table> to display the bulk of your content in each of the headings.
A typical html document might be structured like:
<h1>Main Point</h1>
<h2>Point A Heading</h2>
<h3>Point 1 Heading</h3>
<p>content</p>
<h3>Point 2 Heading</h3>
<p>content</p>
<p>content</p>
<h2>Point B Heading</h2>
<h3>Point 1 Heading</h3>
<p>content</p>
<p>content</p>