Looking in the local paper -

A national hardware store is having a sale - a 4 wheel garden wagon is on sale for $49.95, down $10. Max load is 450 lbs. Big thing, 4 tires, not wheels. Sides made of metal gridwork. Think flexible flyer on steroids.

While I wouldn't want to haul 450 lbs up a hill... it's still more bang for the buck.

On a related note - If it is truly a survival situation, who cares what the FS thinks/says about wheels? Better to ask forgiveness...