Update.
Got to spend some time on the 3100 today.
I found the timing pointer, flywheel BB and some other marks so I was able to line up the BB w/the pointer w/both intake & exhaust valves on cylinder #1 closed on the compression stoke. The rotor button was lined up directly w/the #1 plug wire so I had a good static timeing set. I replaced the points, condensor, rotor button & dist cap, squirted a couple drops of gas directly into each cylinder, reinstalled the new plugs, capped off the dist vaccum advance in case there was a vaccum leak, turned on the electric fuel pump and proceeded to run the battery down trying to start her. No joy.....
Going against my own judgement, I even tried ether, no joy. I sprayed around the manifold joints, carb mounting and directly into the carb and there was no change from using just gas which I find highly unusual.
I am now thinking that there may be an internal problem. Blown head gasket, cracked head, burnt vslve(s) worn out rings etc.
MY brother stopped by and gave me another set of hands to work the throttle, choke, dist advance and starter.
Fully retarded dist, closed choke w/partial throttle still seems to be the combination that gets it to almost start.
He also knows someone w/a good compression gauge kit and i'm going to borrow it next week. I believe that gauge will give me a good idea on the internal condition.

Dave