I am guessing at the year 1880. It certainly is not much later, the Bon Marche building (with a flag on top) was built in 1878 and still looks quite new. On the right is St Peter?s Church, which was dismissed by architectural critics as being a poor copy of the school of Christopher Wren. Consecrated in 1704, it was sold by the diocese (to Woolworths) to fund the building of the Anglican Cathedral. The church was demolished in 1922 and the site is now occupied by the Top Shop store.
The main focus of interest is the building on the left, what is now Marks & Spencers. When I was working with Quentin Hughes on Liverpool City of Architecture, we had numerous discussions about which significant buildings to include (for either architectural or historical reasons). For some reason, this building was left out although it was possibly the first purpose-built department store in the world (pre-dating Bon Marche in Paris by five years). Completed in 1867 for JR Jeffrey, the store faced a losing battle to pay off the cost of building it and, in 1871, it closed its shutters. Sadly, the strain was too much for Jeffrey, who died a few months after the faiure. The store reopened as the Compton Hotel with retailing on the ground floor. In the world of retailing, this is a hugely significant building and, when I complete my revision of City of Architecture it will get the recognition it deserves.

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