Forbes magazine has again published its list of the 13 celebrities who, though dead, manage to earn circles around us hard-working living. Elvis, no stranger to the number-one spot on the list, kings everyone again, raking in $45 million between October 2003 and October 2004, and all he had to do was lie there. Or not – there are theories. He’s followed closely by the Peanuts guy ($35 mill), John Lennon ($22 mill), and Andy Warhol ($16 mill). The three newcomers to the list this year, thanks in part to movie bios and an estate auction, are Ray Charles ($6 mill), Johnny Cash ($7 mill), and Marlon Brando ($9 mill). JRR Tolkien returns, and Forbes thinks he has the makings of a scary Halloween mask.