‘In theory, in a society that enjoys the "rule of
law," the government is supposed to be subject to the same laws that are
applied to ordinary citizens. In reality, things are quite different. For as
long as human beings have ruled other human beings by force, those who control
governments have used their power to minimize responsibility for their own
incompetence and malice, while maximizing penalties for everyone else. 

In common law countries, this habit of governments not
playing fair is cloaked in the important-sounding phrase "sovereign
immunity" under which governments can only be prosecuted for crimes with
their own consent. In other places, it has other names, but the outcome is
always the same – a government can declare itself immune from legal penalty for
offenses for which a mere private citizen or organization could face serious
penalties indeed.’ 

The Untouchable State