Drain and change the oil. Change the spark plug, points, condenser, plug wire. Remove the carb and disassemble and clean it. Drain and flush the fuel tank and replace the fuel line. Make sure that the coil doesn't have corrosion where the plug wire goes in. Time it by the static timing method. THEN, let us know if it won't start.
You can remove the side cover and see the valves move, if you want to.
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