On the relationship of theory to practice in political right by kant

The paper ” On the Relationship of Theory to Practice in Political Right by Kant” is an exceptional example of a book report on politics.
The author defines an original contract that can alone help establish a constitution that is civil and completely lawful, but which cannot possibly exist as a fact. The civil state is based on the principles of freedom, equality, and independence of all. There is a limit to freedom so that one’s freedom does not subjugate other’s rights. A patriotic government is the only government conceivable for people who can possess rights. The head of state is the only individual who is superior to others while all others are members of the commonwealth and are equal. Public laws are made with the will of entire society and must be complied with by all. Defiance leading to rebellions and public’s resistance to the supreme legislative power is the most punishable because it destroys the foundations on which the commonwealth is based.
The author has laid clear definitions of such terms as right, public right, coercion, and independence at the outset to help the readers avoid any misconceptions or ambiguities in perceiving the author’s argument. This is undeniably a fairly detailed and comprehensive explanation of the way theory relates to practice in the political right. However, I disagree with the author’s idea that the head of state is beyond all laws as he says, “[The head of state] alone is authorized to coerce all others without being subject to any coercive law himself” (Kant 75). I believe that everyone should be held accountable to the law. If the head of state is allowed exemption from all legalities, he would use this freedom to exercise his personal wills which might not be in the best interest of the state.