Artist J.S.G. Boggs died on January 22. He drew money and convinced people to accept it in exchange for products. He sold the receipts as his works of art. He didn't sell the bills themselves.
James Stephen George Boggs (born 1955) is an American artist, best known for his hand-drawn, one-sided depictions of U.S. banknotes (known as "Boggs notes") and his various "Boggs bills" he draws for use in his performances.
He spends his "Boggs notes" only for their face value. If he draws a $100 bill, he exchanges it for $100 worth of goods. He then sells any change he gets, the receipt, and sometimes the goods he purchased as his "artwork". If an art collector wants a Boggs note, he must track it down himself. Boggs will tell a collector where he spent the note, but he does not sell them directly.