This is the beautiful Boat Trailer from TootsieToy. This was produced by TootsieToys from 1974-1977.   These are tough to pin down as a scale. They are roughly HO Scale, but are sometimes a bit larger than that.  These are not easy to find in this beautiful condition!  It is a great cross-collectible, so if you collect TootsieToys, Vintage Diecast, or Boats this will be a wonderful addition to your collection.