Гальперин И. Р. Стилистика английского языка

Particularly when 'tis not too late.

XLVIII

I like the taxes, when they're not too many;
I like a seacoal fire, when not too dear;
I like a beef-steak, too, as well as any;
Have no objection to a pot of beer;
I like the weather, when it is not rainy,
That is I like two months of every year.
And so God save the Regent, Church and King!
Which means that I like all and everything.
In the first line the word 'like' gives only a slight hint of irony. Parliamentary debates are usually long. The word 'debate' itself suggests a lengthy discussion, therefore the word 'like' here should be taken with some reservation. In other words, a hint of the interplay between positive and negative begins with the first 'like'.
The second use of the word 'like' is definitely ironical. No one would be expected to like taxes. It is so obvious that no context is necessary to decode the true meaning of 'like'. The attributive phrase 'when they're not too many' strengthens the irony.
Then Byron uses the word 'like' in its literal meaning. 'Like' in combinations with 'seacoal fire' and 'a beef-steak' and with 'two months of every year' maintains its literal meaning, although in the phrase "I like the weather" the notion is very general. But the last line again shows that the word 'like' is used with an ironic touch, meaning 'to like' and 'to put up with' simultaneously.
Richard Altick says, "The effect of irony lies in the striking disparity between what is said and what is meant."¹ This "striking disparity" is achieved through the intentional interplay of two meanings, which are in opposition to each other.
Another important observation must be borne in mind when analysing the linguistic nature of irony. Irony is generally used to convey a negative meaning. Therefore only positive concepts may be used in their logical dictionary meanings. In the examples quoted above, irony is embodied in such words as 'delightful', 'clever', 'coherent', 'like'. The contextual meaning always conveys the negation of the positive concepts embodied in the dictionary meaning.