Themes include empathy and gratitude. Kindness to all people, whether rich or poor, is advocated. Also, the value of play, fun, and hard work is underscored by Poppins, as is the dignity and importance of children. A minor quibble: The fight for women's right to vote is shown in a somewhat frivolous light.
One of the neighbors pretends to be in battle and fires cannons from his rooftop -- it's loud and jolting, but no one gets hurt.
A little flirting and hand-holding between Bert and Mary Poppins.
Drinking, Drugs & Smoking
Father drinks what looks like brandy. Minor characters smoke cigars.