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Federated Graph Learning (FGL) combines the privacy-preserving capabilities of federated learning (FL) with the strong graph modeling capability of Graph Neural Networks (GNNs). Current research addresses subgraph-FL only from the structural perspective, neglecting the propagation of graph signals on spatial and spectral domains of the structure. From a spatial perspective, subgraph-FL introduces edge disconnections between clients, leading to disruptions in label signals and a degradation in the class knowledge of the global GNN. From a spectral perspective, spectral heterogeneity causes inconsistencies in signal frequencies across subgraphs, which makes local GNNs overfit the local signal propagation schemes. As a result, spectral client drifts occur, undermining global generalizability. To tackle the challenges, we propose a global knowledge repository to mitigate label signal disruption and a frequency alignment to address spectral client drifts. The combination of $\textbf{S}$patial and $\textbf{S}$pectral strategies forms our framework $S^2$FGL. Extensive experiments on multiple datasets demonstrate the superiority of $S^2$FGL. The code is available at https://github.com/Wonder7racer/S2FGL.git.