UNITBD ST/.TES ». HOWfiLL. 677 �the eountry at the time wlien adopted, and the various circrmstances which clearly indicate public sentiment, I am strongly inclined to the opinion that the exemption provisions do not, and were not intended to, apply to debts due the state or the United States. But, independant of these rules of interpretation and construction which related to the intent of the framers of the constitution, there is an old and well- established rule of law that governs this question. When general •words are used in a statute they do not include the govemment, or affect its rights, unless such intention is made clear and indisputable by express words in the statute. This doctrine is fully annoanced and acted upon by the supreme court, in considering tho rights of the United States under the bankrupt act, in the case of U. S. v. Hcrron, 20 Wall. 251. �There are other well-settled principles of law, which, I thiuk, are conclusive upon this subject. The state constitution extends to all the subjects of govemment within its territorial limita, except those which have been ceded to the supreme and exclusive control of the national govemment. "The sovereignty of the United States and of the several states are distinct and independent of each other within their respective spheres of action, though both exist within the samr territorial limits." The national govemment, though limited as to its objects, is supreme as to those objects, aud any state law incon- flict with the rights and powers of the national govemment is inop- erative to the extent of such interference. The national govemment, in the exercise of its legitimate powers, has devised and adopted a System of internai revenue, and no state convention or legislature caii impede and obstruet the free' course and accomplishment of those measures, aB they are essential to the important objects for which the national go\emment was established. Barik of Commerce v. N. Y. City, L Black, 620. �The principles of law upon this subject are woll settled, and need no further statement or discussion. I think I may state as correct the general proposition that state exemption laws cannot apply to any debt, obligation; daty, or liability due fiom a citizen to the United States. Exemption law3 are generally prompted by a spirit of generosity and humanity, and when confined to reasonable limits I regard them as establishing a wise and beneficent public policy in securing to unfortunate debtors and their families the necessaries of life. and thus in Pon_e degree enabling them to follow the pursuits of industry which are necessary to the existence and well-being of every community. Most of the states have adopted this wise and humanc ��� �