have somebody spray some carb cleaner down into the carb throat while you try cranking while sitting in seat with PTO off and clutch pedal fully depressed:

If engine catches and runs briefly, then prob is lack of fuel to engine. If engine does not try to start (just turns over by starter), then time to check for no ignition and why.

to fix fuel delivery, disconnect fuel line at carb - use glass jar to catch raw fuel. BE CAREFUL!!!! if gravity feed, fuel should fill jar with fast stream. If tank is lower than carb, crank engine to engage fuel pump.

If that all OK, then remove/take apart/ soak in carb cleaner overnite/clean all hole orifices with small dia copper wire(use magnifying glass to locate SMALL holes)/blow out everything with compressed air/rebuild using new rebuild kit(no old gaskets). Replace all fuel lines, fuel filter, etc. Reinstall carb, test.
Check fuel tank/can for clean/no water !!!

If no spark, repost back here. Others can give you instructions on how to trace down/fix that.

Thanks. I am leaning towards ignition.Tried first part above with carb cleaner, also tried to force ignition with starting fluid. Tank is above carb,drained because I thought it may be water. Fuel fillede extra container quickly. Took apart carb and cleaned but not to the detail you mentioned but I will. Took plug out and grounded to frame, good spark and compression and fuel to plug.Engine does not even try to kick over with carb cleaner or starting fluid. Not sure how to check ignition. Thanks.