From Chapter 4:
One inference at least may be fairly drawn, I think, from this document, and that is that smoking was very popular north as well as south of the Tweed.

Tobacco was certainly cheap in Scotland. The following entries are from a MS. account of household expenses kept by the minister of the parish of Eastwood, near Glasgow, the Rev. William Hamilton. They cover two months only and show that the minister was a furious smoker. The prices given are in Scots currency, the pound Scots being worth about twenty pence sterling:

It may perhaps be interesting to compare with these prices, from which, apparently, it may be inferred that near Glasgow tobacco could be bought for some 5d. a pound, which seems incredibly cheap, the occasional expenditure upon tobacco of a worthy citizen of Exeter some few years earlier. Extracts from the "Financial Diary" of this good man, whose name was John Hayne, and who was an extensive dealer in serges and woollen goods generally, as well as in a smaller degree of cotton goods also, were printed some years ago, with copious annotations, by the late Dr. Brushfield.

From Chapter Chapter 8:
Cowper then goes on to attack tobacco in lines which show how unpopular smoking at that date was with ladies, and which have since often been quoted by anti-tobacconists with grateful appreciation:

Pernicious weed! whose scent the fair annoys,
Unfriendly to society's chief joys,
Thy worst effect is banishing for hours
The sex whose presence civilizes ours;
Thou art indeed the drug a gardener wants,
To poison vermin that infest his plants,
But are we so to wit and beauty blind,
As to despise the glory of our kind,
And show the softest minds and fairest forms
As little mercy as the grubs and worms?

Notwithstanding this "satiric wipe," it is not likely that Cowper would have had much sympathy with John Wesley, who, in his detestation of what had been his father's solace at Epworth, forbade his preachers either to smoke or to take snuff.