Some polarisers don't have any mark, but when they do, it's just a reference point and often filters are not actually locked very firmly in position inside their mounts.
The most accurate way to adjust rotation is visually though the viewfinder or rear screen, as it will vary. Easy to see, or with some cameras that adjust brightness of the LCD automatically, check how the exposure settings change. When you've found the position of maximum polarisation, the position of minimum polarisation will be at exactly 90 degrees rotation, and back to max again at 180 degrees.
Circular and linear polarisers work the same in every respect. It's just that linear polarisers are said to upset the metering and/or AF of some cameras, so a circular polariser has a quarter-wave plate on the rear surface that 'depolarises' the light.