Thanks to both of you for the information. I subscribe to Fine Woodworking but don't go back beyond issue 72. My wife gave me the CD The Best of Fine Woodworking last year which goes all the way back to issue no.1 but they didn't include that article. I went to the website and found the article in the index but that issue is out of print and unavailable. So I'll have to keep on searching.

I already have pretty strong wheels from a racing sulky, the spokes are quite heavy and the bearings are large. The main reason for the cart will be to move white pine 10X10X18 and smaller from the stack for mortising and from the finished stack for assembly. There will always be at least two of us working so the cart is just to reduce some of the labor of carrying. I'd like to see the carrying height 24" or thereabouts so the carrier needs some sort of counter balance that keeps the carrying surface up and horizontal so that the unit doesn't have to be positioned by another person before the baem can be placed on it.