税
=
兑
+
禾
:
Sheldon Shrimp opened an exchange booth in the Eiffel Tower's bathroom, and shortly thereafter a tax collector visits to collect the tax. Sheldon's business was rather mediocre though, so he can only offer a bowl of cereals as payment.
制
=
牛
+
巾
+
刂
:
James II of England (zh) and the bull (牛) have to work in a sweatshop in the space station's bathroom (Ø4) where they manufacture (制) one printed circuit board (制) after the other. Their only tools are kitchen knives (刂) with which they carve the boards. They sweat a lot, so each of them has a towel (巾) wrapped around their neck.