余仁生收據中有相當數量來自戰前繳納的稅項。稅款由1925 年至1938 年間廣州市政府以不同名目徵收，用以資助地方政府在警隊經費、警餉費、服裝費、軍費、消防、防空、築路、貧民教養、認銷金融庫券及其他開支。

資料也包括1940及1941年日戰期間香港政府評估營業溢利稅的文件，以及余仁生與戰時特稅局的往來函件。此外還有余仁生繳納成藥稅的收據 (1956，1958)。

Among the receipts kept by Eu Yan Sang, a considerable amount arises from pre-war tax items. These taxes are imposed by the then city government of Canton from 1925 to 1938 under different tax names primarily used to fund local government’s expenses on police food and uniform, military militaries, firefighting, air defense, road building, education for the poor, bond subscription and more. This subseries also includes materials relating to the assessment of business profits tax by the Hong Kong government during wartime period in 1940 and 1941 and the correspondence between Eu Yan Sang and the War Taxation Department. Receipts for payment of drug tax (1956, 1958) are also kept under this subseries.