This thread was truly inspirational.  After reading it, I went and got a stock tilt bed utility trailer (the easier to replace the tongue), some tube steel, and fired up the welder.  I'm pleased with the results... the cross trees are removable so that the trailer can be converted back to its stock configuration (shorter tongue, higher bed sides).  The trailer will be used by a local Boy Scout troop on their annual summer trips.  They can haul canoes, packs, bicycles... whatever the trip calls for  :)

WS

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