Several years ago I bought a sailboat that was sitting on a rusted out trailer, and I decided to build a new trailer for it from scratch. Proud moments were when I finished that part that the bow of the boat sits on with the crank thingy and my wife asked where I bought it, and when I went to register it at the state patrol the inspector didn't believe I made it myself. Anyway, the kicker was that since I live in Washington State I had to show all the receipts for the materials to prove they had been taxed, and the total came to....almost exactly the cost of buying a new galvanized trailer off the shelf. Yeah.