But has anyone calculated the amount of tax you would owe if you found, say, the spider, and elected to keep the artwork instead of taking the cash?

Good job! Now, here is the next puzzle. This one happens to be by the winner of my little mini contest. This one is awesome... I have added a little hint to make it solvable BTW, the it in the answer refers to this puzzle not the hunt...

Level 2 (Cryptology)
L B H F B Y I R Q V G !
Hint: 26 L of the A -- 13/13

PM me the answer! OOH! a twist!
This isn't over! However, I will release new clues to people who get this far on Saturday. (I reserve the right to move that back) I will release the clues in 10 minute intervals on a first come first served basis. The first person being at 9:00 P.M. eastern. Hope you enjoyed this leg! :P

Hehe, oh yeah, people w/ bars... this is up to 500 twollars...