From Chapter 3:
Many good folk would seem to have associated smoking with idling. In the rules of the Grammar School at Chigwell, Essex, which was founded in 1629, it is prescribed that "the Master must be a man of sound religion, neither a Papist nor a Puritan, of a grave behaviour, and sober and honest conversation, no tippler or haunter of alehouses, no puffer of tobacco." A worthy Derbyshire man named Campbell, in his will dated 20 October 1616, left all his household goods to his son, "on this condition that yf at any time hereafter, any of his brothers or sisters shall fynd him takeing of tobacco, that then he or she so fynding him, shall have the said goods"—a testamentary arrangement which suggests to the fancy some amusing strategic evasions and manœuvres on the part of the conditional legatee and his watchful relations.

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.