Wash hens and giblets under cold water.
Melt ¾ cup butter in small saucepan, stir in wine and 1 tablespoon tarragon. Preheat oven to 450º. Sprinkle inside of each hen with ¼ teaspoon salt and 1/8 teaspoon pepper, and 1 tablespoon dried tarragon. Place one clove of garlic, halved inside of each hen. Sprinkle with garlic salt. Tie the legs together. Place close together in a shallow roasting pan with a rack. Roast, basting often with sauce, 1 hour, until browned and tender.
Place giblets in large saucepan, reserving liver, add 1 can broth, celery, onion, carrot, 1 teaspoon salt, and peppercorns. Bring to boil, reduce heat, simmer covered for 45 min. or until tender. Add liver, simmer 10 min. Strain giblets and liver; chop, reserve broth.
Remove the hens to a platter. Combine flour and ¼ cup water; mix until smooth. Stir into drippings in roasting pan with 1 cup reserved broth and chopped giblets. Bring to boiling, stirring until thickened. Turn into heated gravy boat and serve with hens.