if you have spark at the plugs, I'd expect the gas isn't getting past the carb - if you don't have a good fuel filtre there could be a rust flake plugging something - try splashing some gas in the carb and see if it fires, if it does clean out the carb .... the ignition resistor should be mounted on the firewall, a small ceramic rectangle with one wire each end, can be jumpered with a wire to see if that clears the problem, but if you have spark, it should be ok
Bill