ACLAND, REV. born in 1699, was the second son of John Acland, M. P., of Woodly, Yorkshire. He graduated M.A. at Oxford (Exeter Coll.) in 1725, was instituted vicar of Broad Clyst, Devonshire, in 1753, and was led by the failure of friendly society legislation in that county to publish—A Plan for rendering the Poor independent on Public Contribution founded on the basis of Friendly Societies commonly called Clubs, to which is added a letter from Dr. Price, Exeter, 1786, 8vo. Acland's proposal was that Parliament should establish throughout England a general club for the poor in sickness, old age, or when out of work ; to this every adult wage-earner should contribute as well as the general community (see INSURANCE, Articles on). This plan was criticised in a pamphlet (1788) by the Rev. John Howlett (q.v.) An abstract of it may be seen in EDEN'S State of the Poor, i. Acland also wrote An Answer to a Pamphlet published by E. King, in which he attempts to Prove the Utility of the National Debt, and a True Statement of the Real Cause of the present high price of Provisions, ACQUITTANCE. (1) Release, discharge. (2) A receipt in full, which bars a further demand. E. S. ACT OF BANKRUPTCY. For Scotch equivalent (Notour bankruptcy) see BANK