Not sure exactly what's up with the tom, but whether double or single-headed, it should have had the smaller lugs on it. Ludwig's lug line was drawn between 12 and 13" toms, so that 12" is an oddity. (In a concert tom set, all of the lugs were smaller, from 6-16".)

Given the extra mount holes, yours might be a special order concert tom with large lugs, but Ludwig didn't do much custom work at that time except possibly for one of their artists.

Some 12" toms got large classic lugs. I bought a new set of 6 ply thermogloss maple concert toms in 6" through 12" around '80 and the 12" had large lugs. I have also seen pictures of the occasional large lug 12" double headed tom but they were mostly in the 6ply era.

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Page 15 of the 1980 catalog shows a big beat kit with a large lug 12" double headed tom.

Also as far as the top lugs not lining up with the bottom lugs, I don't know how that would be possible from the factory.

The jigs they used to drill lugs had the holes for the tom and bottom lugs and they were perfectly in line. They had two jigs that I am aware of. One had a turntable with notches for the metal assembly that had the drilling jigs, top and bottom for the lugs. The operator would push a foot pedal to rotate to the next location and all of the holes were drilled with an electric hand drill. The other was a similar machine but much larger with a larger turntable mounted vertically. The shell would be rotated into position and a drill press with four drill bits would drill all of the holes at once. Then the turntable was rotated to the next notch and the process repeated until the entire shell had been drilled. In both cases all four hole were aligned by the jig.

My only thought would be it could be possible that Ludwig occasionally converted single headed drums that has already been made to fill an order. This would only be possible before they added the aluminum protective ring on the bottom edge.

The most likely scenario is that one of the previous owners modified the drum to be double headed and it just happened to be one of the odd duck large lug concert toms.

Love the RUSH photos in the background of that pic

Not hard to figure out why I bought a set of 6" -12" concert toms...

That was a very large poster that any serious Rush fan would have had on their wall.

I sit corrected on the 12" lugs, first I'm hearing of the larger lugs!

I don't think they are that common but it's Ludwig so anything is possible. I currently have a 12" three ply Ludwig concert tom and it has small lugs as would be expected.

The lug size on 12" drums seems to have become more murky as you go into the 80's a lot of the catalog pictures of 12" power toms appear to show them with the large lugs.