Despite the additional import duties imposed by the Tariff of 1790, a substantial federal deficit remainedchiefly due to the federal assumption of state revolution-related debts under the Funding Act. By December 1790, Hamilton believed import duties, which were the government's primary source of revenue, had been raised as high as was feasible. He therefore promoted passage of an excise tax on domestically distilled spirits. This was to be the first tax levied by the national government on a domestic product. Both Hamilton and Madison believed that an excise tax on spirits was the least objectionable tax that the government could levy at that time; a direct tax on land would be even more unpopular. The tax had the support of some social reformers, who hoped that the tax would discourage alcohol consumption. The Distilled Spirits Duties Act, commonly known as the "Whiskey Act", became law on March 3, 1791, and went into effect on June 1.