I sanded lacquer finish off of an 80s Yamaha kit a few months back.
Here's the post:
http://vintagedrumforum.com/showthread.php?t=22100
I would highly recommend this sanding set up. The pads stay in place with with velcro. I started with 80 grit, then went to 180, then 320.
http://www.zipsander.com/zip-xl.html
The 80 grit paper is aggressive, so I used it to get the job started. You don't want to sand through the first ply, because the one below may not accept the stain as well. Or... you may be trying to apply stain over old glue (both will be trouble). Your drum is a whole different animal, but I was not able to apply stain to my Yamaha after sanding, either because there was some residual lacquer or because the remaining outer ply was too thin after sanding. I ended up wrapping the drums with veneer, then staining it. I found out the hard way that I didn't even need to sand them! Simply applying the veneer over the old lacquer would have been a better idea. If your drum is one ply, then you won't have this problem.
Good luck. Keep us posted on your progress.
jim