Basically what Bruce stated. S.G. made their own hammers but do not think they made a Fat Boy as by the time they were up and running the straight hammer was in use. but may have had a transfer from Rockola with KR (made for Rock-Ola by Kal Machine) S'G' made their own hammers as well (yes same company, different locations) and as seen above did make the FatBoy hammers. These can bee seen on IP as well as S'G' . This was done after IP had lost its contract and being assembled by the Grand Rapids plant.
National Cash Register made them for Inland.