1st one is Local tax? Put a lid on it ( 4 and 3 letters) I have a R for the first word and the 2nd word is probably top. I did think the first word could be roof but it does not fir in with the one across it which is-
2nd on is Back at sea- it's very forbidding (5 letters) beginning with S and ending in N I did think this could be stern but it does not fit in with F from the above.