Mid Summer Sales in Dundee. M&S along the Murraygate advertising summer sales 70% sale reductions on their products. Marks and Spencer plc (also known as M&S; also known as Marks and Sparks, Marks's or, simply, Marks) is a major British multinational retailer headquartered in the City of Westminster, London. It specialises in the selling of clothing, home products and luxury food products. M&S was founded in 1884 by Michael Marks and Thomas Spencer in Leeds. The company was founded by a partnership between Michael Marks, a Belarusian Jew from Slonim (Marks was born into a Polish-Jewish family. A Polish refugee living in the Russian Empire (now in Belarus)), and Thomas Spencer, a cashier from the English market town of Skipton in North Yorkshire. On his arrival in England, Marks worked for a company in Leeds, called Barran, which employed refugees (see Sir John Barran, 1st Baronet). In 1884 he met Isaac Jowitt Dewhirst while looking for work. Dewhirst lent Marks £5 which he used to establish his Penny Bazaar on Kirkgate Market, in Leeds. Dewhirst also taught him a little English. Dewhirst's cashier was Tom Spencer, an excellent bookkeeper, whose lively and intelligent second wife, Agnes, helped improve Marks' English. In 1894, when Marks acquired a permanent stall in Leeds' covered market, he invited Spencer to become his partner.