The 2.4.1 Documentation for xml.sax.handler states:

Handler implementations should inherit from the base
classes provided in the module xml.sax, so that all
methods get default implementations.

However, there are no handler base classes in xml.sax.

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You need to look at xml.sax.handler.

See (bottom of)
http://www.python.org/doc/2.4.2/lib/module-xml.sax.html (See
also xml.sax.handler)

There's also a hint in xml.sax.__doc__

Python 2.4.1 (#2, May  5 2005, 11:32:06)
[GCC 3.3.5 (Debian 1:3.3.5-12)] on linux2
Type "help", "copyright", "credits" or "license" for more
information.
>>> import xml.sax.handler
>>> dir(xml.sax.handler)
['ContentHandler', 'DTDHandler', 'EntityResolver',
'ErrorHandler', '__builtins__', '__doc__', '__file__',
'__name__', 'all_features', 'all_properties',
'feature_external_ges', 'feature_external_pes',
'feature_namespace_prefixes', 'feature_namespaces',
'feature_string_interning', 'feature_validation',
'property_declaration_handler', 'property_dom_node',
'property_encoding', 'property_interning_dict',
'property_lexical_handler', 'property_xml_string', 'version']

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Thanks, corrected the reference in rev. 42007/42008.