From Chapter 4:
Mrs. Alice Morse Earle, in her interesting book, abounding in curious information, on "The Sabbath in Puritan New England," says that the use of tobacco "was absolutely forbidden under any circumstances on the Sabbath within two miles of the meeting-house, which (since at that date all the houses were clustered round the church-green) was equivalent to not smoking it at all on the Lord's Day, if the law were obeyed. But wicked backsliders existed, poor slaves of habit, who were in Duxbury fixed 10s. for each offence, and in Portsmouth, not only were fined, but to their shame be it told, set as jail-birds in the Portsmouth cage. In Sandwich and in Boston the fine for 'drinking tobacco in the meeting-house' was 5s. for each drink, which I take to mean chewing tobacco rather than smoking it; many men were fined for thus drinking, and solacing the weary hours, though doubtless they were as sly and kept themselves as unobserved as possible. Four Yarmouth men—old sea-dogs, perhaps, who loved their pipe—were in 1687 fined 4s. each for smoking tobacco around the end of the meeting-house. Silly, ostrich-brained Yarmouth men! to fancy to escape detection by hiding around the corner of the church; and to think that the tithing-man had no nose when he was so Argus-eyed."

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.