From Chapter 2:
Perhaps the most noteworthy thing about smoking at this period, from the social point of view, was its fashionableness. One of the marked characteristics of the gallant—the beau or dandy or "swell" of the time—was his devotion to tobacco. Earle says that a gallant was one that was born and shaped for his clothes—but clothes were only a part of his equipment. Bishop Hall, satirizing the young man of fashion in 1597, describes the delicacies with which he was accustomed to indulge his appetite, and adds that, having eaten, he "Quaffs a whole tunnel of tobacco smoke"; and old Robert Burton, in satirically enumerating the accomplishments of "a complete, a well-qualified gentleman," names to "take tobacco with a grace," with hawking, riding, hunting, card-playing, dicing and the like. The qualifications for a gallant were described by another writer in 1603 as "to make good faces, to take Tobacco well, to spit well, to laugh like a waiting gentlewoman, to lie well, to blush for nothing, to looke big upon little fellowes, to scoffe with a grace ... and, for a neede, to ride prettie and well."

From Chapter 8:
The allusion in these verses to a "satiric wipe" refers to a passage in the poem entitled "Conversation," which Cowper had written in the previous year, 1781. In this passage tobacco is abused in terms which Cowper clearly felt to need modification after his personal intercourse with such a smoker as his friend Bull. In describing, in "Conversation," the manner in which a story is sometimes told, the poet says:

The pipe, with solemn interposing puff,
Makes half a sentence at a time enough;
The dozing sages drop the drowsy strain,
Then pause and puff—and speak, and pause again.
Such often, like the tube they so admire,
Important triflers! have more smoke than fire.