Carlton maybe?

Andrew, The T-rods look more like John Grey type's to me.I seem to recall seeing that strainer on a J.G snare in the pass.But the lugs i have never seen before, Are the lugs a solid made lug that was tap out? no inserts?..Anyway Cool drum..... Mikey

The firm Dallas , manufactured a number of drum lines----Dallas,Carlton, Standard, Gigster , President and eventually Hayman. Many of the components on the different marques overlapped but it was Gigster that had the round lugs, eventually reappearing in Hayman. The throwoff is made by Dallas, so I'm guessing it is a Gigster drum.

Spot on! Nice work Calfskin. So it would seem it's essentially worthless but a good conversation piece (in the right company of course)

Yes Mikey, solid lugs tapped out with no inserts. It's a pretty basic little drum.