JSFiddle - React, Tailwind, and code Playground
HTML
<span id="ViewPayment_LblPayment">
<table width="500" border="0" cellspacing="0" cellpadding="0">
<tbody>
<tr>
<th>Due Date</th>
<th>Amount Due</th>
<th>Location</th>
</tr>
<tr>
<td>6/14/2011</td>
<td>$170.99</td>
<td>MAIL</td>
</tr>
</tbody>
</table>
</span>
JavaScript
$('#ViewPayment_LblPayment th').replaceWith(function(){
console.log($(this).html());
return $("<td />", {html: $(this).html()});
});