The drum shell appears to be an Army surplus (because no regiment number was painted in) contract eagle drum made in 1862 (date appears handwritten in pencil on the label) by A. Rogers of Flushing, Long Island (Flushing is a section in the north central part of Queens County, New York City, New York, east of New York County a/k/a Manhattan; it was consolidated into the City of New York in 1898 together with two other towns to form Queens County; at the time that this drum was made (1862), Flushing was a town on Long Island).
The shell's painting looks authentic, largely intact with only minor paint flaking.
Below is a photo of another A. Rogers eagle drum discussed in a post to this blog, Sunday, January 11, 2009, titled, "A. Rogers Manufacturing Civil War Infantry Drum." Note the similar painting.
Also, note that the 1862 drum shell is shorter than the other Rogers drum's shell. It was probably cut down to serve the needs of a smaller drummer, or more likely in my guesstimation to fit in with later times' styles. The emblazonment on the other Rogers drum clears the counterhoops with plenty of space to spare. By comparison, the 1862 drum's emblazonment would be partially covered by counterhoops if converted to a player, like this 1864 A. Rogers eagle drum discussed in post "An 1864 A. Rogers Civil War Field Drum (and a Repro)," this blog, March 7, 2010.
Additional photos of the 1862 drum:
And see this WWI era drum (ca. 1915) in my collection, with its WWI era snare strainer (bottom right):
And see this WWI Ludwig snare drum with Union Shield discussed in "WWI Ludwig Snare Drum with Union Shield and Drumsticks," this blog, Sunday, June 1, 2008:
Another Civil War eagle drum with a similar snare mechanism can be seen in my article titled, "Heavily Tacked Regimental Field Drum Attracting Interest on eBay," this blog, Wednesday, December 3, 2008. In that post, I refer to the snare mechanism as an anachronistic error:
See also "An 1864 A. Rogers Civil War Field Drum (and a Repro)" in the Sunday, March 7, 2010 edition of our blog at http://blog.fielddrums.com/2010/02/1864-rogers-civil-war-field-drum-and.html.