含
=
今
+
口
:
Hamlet (h) caught a cold and in order to cure it, he follows a very strict medicine plan. He put up a rip-off calendar (今) in the anthill's kitchen which shows when he has to put a cough drop (mnemonic symbol for 含) in his mouth (口) to suck (含). The calendar always shows the right date: today (今). Hamlet made the cough drops himself out of mandarins (口).
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.