Wow! Sitting since 91.......that's a long rest! The carb, and fuel pump will certainly need attention! Take your time, and don't rush it. Change the oil #1. Rebuild the carb #2. If you want to chance trying it after that, make sure you put an in-line filter between the fuel pump and the carb to prevent debris from getting in your clean carb......personally, I would just replace the fuel pump before you even go any further. They have diaphrams in them that dry out over time. They are easy to find on the net, and cheap. After that, I would then move on to the tank. These tanks have a filter inside of them on the sending unit, and they gum up badly after sitting for that long. Take the tank right out and empty the crap that's in there into an old can or something, and flush it several times. You will want to take the whole sending unit out also, and determine its condition. Clean or replace that, and reassemble, with new fuel lines if needed. I like to put an in-line filter between the tank and the fuel pump myself, but that is probably over-kill. THEN you are ready to try to fire it up! Prime the carb with a SMALL bit of fuel and try it. If it still doesn't fire (it will take some time to get fuel up to the bowl) then you will have to clean the points, etc., which will probably need to be freshened up as well, eventually. Good luck! It's always fun to bring an old beast back to life.