Abstract: A load hauling vehicle such as a truck or trailer having a bed which can be loaded or unloaded either from the side or the rear of the bed. A typical vehicle such as a trailer shown herein has a tail gate which can be opened and has one or both side walls which are hinged at the bottom edge to an adjacent edge of the bottom of the bed so that the sidewalls can be swung by a power activated linkage assembly, from an upwardly extending closed position to a downwardly extending open position. The trailer bed can also be tilted upwardly and rearwardly in the manner of a typical dump truck to empty a load out the back end of the trailer bed when the tail gate is released to open. The trailer bed can be raised to a dump position by a typical hydraulic actuator.