From the tail man page:
The tail utility displays the contents of file or, by default, its standard input, to the standard output.
The display begins at a byte, line or 512-byte block location in the input. Numbers having a leading plus ("+") sign are relative to the beginning of the input, for example, "-c +2" starts the display at the second byte of the input. Numbers having a leading minus ("-") sign or no explicit sign are relative to the end of the input, for example, "-n 2" displays the last two lines of the input. The default starting location is "-n 10", or the last 10 lines of the input.
So in your case, tail +3 (the -n is implied) means start at the 3rd line of the input (ls -l) and print the rest. For example:
ls -l output:
total 0
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file1
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file2
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file3
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file4
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file5
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file6
ls -l | tail +3 output:
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file2
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file3
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file4
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file5
-rw-r--r-- 1 carl staff 0 Oct 28 13:18 file6
Same output, just with the first couple of lines stripped off.
manpage say? When you typeman tail, what response do you get? What part of that do you need help understanding? – S.Lott Oct 28 '09 at 20:13