So I went and picked up Joe K's kit (actually his father-in-law) discussed a couple weeks ago; actually it was discussed several years ago here as well,; just search on Excelsior.
This is somewhat of a mystery combo, as the two toms are 40s WFL; I found the strange lugs in the 1939 and 1949 catalogues, part P-15. 1939 catalog shows the lugs on tack-bottem 'tunable toms'; in the ensuing years, they must have gone double-headed.
The snare and bass both sport the Excelsior Drums and Accessories New York badge, which is the real mystery. Excelsior Drum Works Philadelphia was sold to Conn ~1919. The snare is wearing Rocket lugs, which were used by Gretsch as well as Rogers Farmingdale NJ. The shells of both drums are similar, looks like 4 ply with two ply rerings (pics). The BDP on these shells is very thin. Were there 'boutique' makers back then??
All original calf heads in good shape, save the reso on the snare. Came with 5 cymbals, all under 12"; one a pre-trans stamp Zildjian, very cool.
Ephemera in the trap case included music magazines mailed to Joseph Biglin NY NY (Joe K's father-in-law) dated April 1951. Full set of uber-thin hardware, some Duplex, W&A, Gretsch. Joe K never ever remembered Biglin playing these drums, so likely they've been sitting in attics and basements in their canvas cases for 60 years.
So who do you think actually made these two Excelsior drums?