None. Though as L&H are lead to their cell, a prisoner calls out "hi, buddy" in a somewhat suggestive manner.

The Tiger is a very intimidating character.

None. The warden uses the phrase "Hell on earth".

It's during the days of Prohibition, so Stan and Ollie have become beer barons, by making and selling their own stuff. This is what gets them arrested and gets the plot going.

Some of the more "sensitive" viewers, who forget this was made in 1931 and such things were out of the ordinary, will feel uneasy when Stan and Ollie are wearing blackface. They're wearing it to HIDE from prison guards, NOT to offend. Similarly, when going along with their disguise, Stan calls Ollie "Sambo", not to offend, but because it was the first 'black' name he could think of.

The ending prison riot is intense, but plenty of guns going off...but nobody is shot.