How to inlucde external javascipt libraries

[eluser]Unknown[/eluser]
My .htaccess files is like this now

RewriteEngine on
RewriteCond $1 ^(index\.php|txt|js|robots\.txt|images|css|opensearch\.xml|favicon\.ico|assets|forums)
RewriteRule ^(.*)$ /index.php/$1 [L]

Now can I use the

script type=“text/javascript” src=”<?php echo base_url();?>js/jquery.js”

line to include the javascripts ?