税官

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.

官 = 㠯 + 宀 : Mnemonic symbol: to symbolize the bureaucracy involved in every governmental system I'll use a folder.

官 = 㠯 + 宀 : Gitta Giraffe just graduated from anthill, and standing in front of it, still wearing her graduation cap, she's ready to assume her post as government official. She already has a folder under each arm and is wearing big safety glasses (be safe at work!).