The English writer Samuel Johnson , famously wrote in A Dictionary of the English Language that the oat was a grain , which in England is generally given to horses , but in Scotland supports the people . Which the Scottish quickly said back `` and England has the best horses , and Scotland the best men . '' The English lexicographer Samuel Johnson , famously wrote in A Dictionary of the English Language that the oat was a grain , which in England is generally given to horses , but in Scotland supports the people , to which the Scottish riposte is `` England is known for the quality of its horses , and Scotland for its men '' .