Nifty little 1×42Belt Grinder/Sander made by Rockwell for Foley. It is basically the same as the Rockwell 31-350. Freebie from a barn clean-out (Thanks MB!). Took some scouting around for replacement wheels but alas a shout out to James Liechty (firstname.lastname@example.org) who has sourced replacement pulleys and other parts for these and offers them at very reasonable prices.
Took her apart, cleaned up all the saw dust cake, installed new wheels for sanding belts, replaced one v-belt pulley, replaced the power cord (not done yet) and that was pretty much it. My initial thoughts when it showed up were it was pretty flimsy construction and the plastic wheels made me skeptical but all those thoughts have passed now that it is up and running. Runs great, hit a few pieces of metal with it, no problem.