Clem turtle sounds a bit like Bugs Bunny in this short.
The vocal group The Sportsmen Quartet, who has appeared on the Jack Benny show, provided the harmonious soundtrack.
Mother turtle is seen using an old fashioned adding machine, which was state of the art at the time.
Toy steam shovels, as used by the turtle trio, were popular playthings in the postwar era, along with dump trucks and other construction equipment. The Tonka toy company had been founded the year before this short was released.
Sun lamps, which had been used since the 1920's as a Vitamin D supplement (as they mimicked sunshine) were popular in the postwar years.