J.R.R. TolkienJ.R.R. Tolkien was the fifth top earning dead celebrity on Forbes’ list, earning $50 Million last year. From Forbes.com:┬áThe creator of hobbits and Middle Earth languages left a lasting legacy for his fans and family with The Lord of the Rings franchise. The Tolkien estate and publisher HarperCollins recently reached a settlement with New Line Cinema over allegedly unpaid royalties from the Lord of the Rings movies. September’s agreement was reported at over $100 million, meaning J.R.R. Tolkien earned a sizable income in the last year. His earning potential isn’t dimming: The Hobbit is rumored for release in 2011, with directors Guillermo del Toro and Peter Jackson at the helm. More…