To clean the smelts, spread open the outer gills, then, with the thumb and forefinger, take hold of the inner gills and pull gently; the parts unfit for food are all attached to these inner gills, and come away together, leaving the smelt in perfect shape. Rinse thoroughly and wipe dry. If the smelts are small, dip in milk, then roll in flour, or in egg and bread crumbs; string through the gills on silver skewers, three on a skewer, and fry in deep fat, a skewerful at a time. Serve on a folded napkin with sauce Tar-tare. If the smelts be large, or are to be used as garnish for a baked fish, fasten tails in mouths with a wooden toothpick, egg-and-bread crumb and fry in deep fat, three, or four at a time. (See Directions for Frying Fish).