It is well known that Louie Bellson was one of Sammy's favorite drummers and they had a close friendship for many years. Sammy was an excellent drummer himself, and as a gesture of friendship Louie gave this set to Sammy. When Sammy passed away the IRS seized all of his assets since he owed them millions of dollars in unpaid taxes when he died. This set was then sold at an IRS auction. The set was bought at this auction by a well known Hollywood actor and he has owned the set ever since. Prior to Louie's passing the owner of the set was able to get a letter of authenticity from Louie regarding this set. Both Louie's letter and a letter from the current owner will be provided with the set. In addition, we have photos of Louie behind this very set. The photos show this exact set and all of the original hardware that came with it. As we have said, this sale is for the drums, canister throne and related cases, but the original gold plated cymbal stands, cymbal L arms, high hat stand and snare drum stand are not included and were not acquired when this set was purchased at the IRS auction. As previously stated, we will supply a set of chrome plated spurs and a chrome plated swivomatic tom holder to the buyer.