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120 any soap,—if residing within the limits of the head Excise-office in London, unless occupying a tenement or tenements of the yearly value of at least L. 10, and for which assessed in his own name, and paying to the parish rates; in any other part of Great Britain where there are rates to church and poor, unless assessed and paying to church and poor in the parish or place wherein residing;—and no entry already, or hereafter made, of any soap-house, workhouse, or place for making soap, shall be of any avail to any person or persons not so qualified, or for longer time than so qualified: And every person making soap, and not so qualified, shall, notwithstanding any entry by him or them made, be deemed and taken to be persons making soap without entry, and shall be subject to the like penalties and forfeitures, by the former statutes, as persons making soap without entry.