Returning to their hometown of Huxton, they discover their bicycle shop has been commandeered by Eustace Middling, a purported businessman secretly engaged in espionage on behalf of Germany.

Assuming roles as air raid wardens, Stan and Ollie undergo training, yet encounter mishaps during a drill to rescue banker J.P. Norton, inadvertently burying him in sand.

"[3] Film Bulletin concurred: "Typical Laurel and Hardy horseplay which permits these comedians to pull most of their familiar tricks, Air Raid Wardens will get laughs from their numerous followers.

"[6] In The New York Times, Ted Strauss wrote, "The pair still insist on traveling the longest distance between two points; the simplest acts such as pulling a rope or climbing a ladder become operations hardly less complicated than the invasion of Europe...

"[7] Motion Picture Reviews recommended the film as excellent juvenile entertainment: "Against a background of efficient civil defense, Laurel and Hardy epitomize all the pathos and comedy of incompetence, representing the misfits in the world who are long on good intentions but short on ability.