Drum heads, historically, were made out of calf, goat, or sheep skin. In the 17th century in France,
Mersenne (1636) notes that the heads should be made of sheepskin.

Also… "writing parchment, drum-heads" …etc etc

“Friday last the Glassmakers at Newcastle made a most droll and laughable procession.—
- Their champion and other officers were mounted on asses, …sticks and shovels in place of music,
and empty butter firkins for drums.”

Leeds Intelligencer - Tuesday 10 November 1772

1843 new inventions: a case heard in the Vice Chancellors’ Courts [part]:English Chronicle and Whitehall Evening Post - Saturday 11 November 1843

More information on this case in the Morning Herald (London) - Thursday 02 July 1846, pages 6, 7

Newspaper advertisements for sales of drum-heads continued into the twentieth century.

England, cases heard at The Old Bailey, London and in the newspaper:
6th September 1693
“John Redshaw was arraigned for stealing a parcel of Parchment Writings, value 200 l. from one John Day on the King's Highway , but no Evidence coming against him, he was acquitted .”

17th January 1739
"124. of London , Gent . was indicted, for that he, on the 28th of October , &c. with Force and Arms, in the Parish of St. Dunstan in the West , did feloniously steal, &c. a certain Parchment Writing, … the large Pieces the Witness's Wife sold at a Turner's Shop, to make Drum-heads. …"

3rd April 1816
"372. CHARLES RICHARD HURD and RICH-ARD KILMINSTER were indicted for stealing, on the 6th of November , one hundred pounds weight of parchment, value 5l. the property of our Lord the King .
 In the month of November last, I missed four bundles of bills and answers, and twenty three bundles of replications. I suppose I missed from one to two hundred weight. I know the two prisoners by their being writers in the office. They are father and son-in-law. In consequence of some information, I went to Mrs. Bridges, Drum-maker, at Hoxton, on the last day of February. I found there a great quantity of the parchment which I had lost, made up into drums and tambarines. I should suppose altogether I found about a hundred weight of it there. It all consisted of bills, answers, and replications."

1816 newpaper report of a Court case: Bell's Weekly Messenger - Sunday 17 March 1816

24th November 1834
"FREDERICK JOHN MUNTON (police-constable G 145.) On the 20th of November, at half-past six o'clock, I was on duty in Ropemaker-street—I saw the two prisoners—Shelley had a bundle under his arm—I asked what it was—he said some parchment which belonged to that young man, (pointing to Gray who was behind him,) and it was some that his master had given him—my brother officer took Gray—we went to the station-house—in going along, Shelley said it was some that Gray bought of his master, that he had given it to him to carry, and they were going to Whitecross-street, to sell it to a drum-maker"