Wisconsin Constitution
Article VIII - Finance
Section 8 - Vote on fiscal bills; quorum.
Section 70.11 (8m), Stats. 1967, imposed a tax on property not previously taxed, and since no roll call votes appear on the legislative journals, it was not validly passed. State ex rel. General Motors Corp. v. Oak Creek, 49 Wis. 2d 299, 182 N.W.2d 481.
Past decisions of the court consistently tend to limit the definition of what is a fiscal law and not every bill with a minimal fiscal effect requires a recorded vote. 60 Atty. Gen. 245.
The taking of yea and nay votes and the entry on the journals of the senate and assembly can be complied with by recording the total aye vote together with a listing of the names of those legislators who voted no, were absent or not voting or were paired on the question. Art. V, sec. 10; Art. VIII, sec. 8; Art. XII, sec. 1 discussed. 63 Atty. Gen. 346.