Chicken Liver Fritters

• ½ pound chicken livers, trimmed and cut into 4 pieces each
• 2 tablespoons dry sherry or Madeira of your choice

Marinate the liver pieces in the sherry for about 2 hours in the refrigerator.

Put ¼ teaspoon salt and 35 turns of the mill of pepper in a medium-size bowl. Add 1 cup of the flour, the tarragon, and oil. Gradually whisk in the water and beer, proceeding slowly to prevent lumps. Strain the mixture through a conical strainer into a clean bowl. In a large bowl, beat the egg whites almost u