We need to go back to basics here. Look for spark and then fuel.
Take a spare plug, hook it to one of the plug wires and lay the plug on the valve cover. Turn the engine over and check for spark.
Look down the carburetor throat and pump the throttle a couple of times. You should see gas come out. Also you need the choke on to start it.
Third, check the timing. look in the hole above the starter and turn the engine over until the steel ball is at the pointer. Adjust the distributor timing until the points are just opening.
These are the basic steps to getting it to run.
