Please tell us more, more, more! What have you done, so far? Did you use new fuel, after draining the old fuel out? New spark plug? Cleaned the carburetor, checked for soft fuel lines? Did you clean the rust off the flywheel magnets and coil legs, and reset the coil leg gaps? Does it have spark? New oil? Have you cleaned the mouse nest out around and under the flywheel cover, and around the cylinder area?
If you have not done any of that---better get started!
And, if you don't know how to do any of that--better haul it off to somebody local who knows what to do to make it run!
By: Rusty Jones, The Mower Man.

There was no gas in it when i got it. I have taken the bowl off of the carb and cleaned everything out. there is no battery in the tractor so right now i am pull starting it. It does not seem like it is getting spark, it looks like you have take the flywheel off to get to the magnets?? If so, what is the best way to do this without ruining the flywheel?
I have not changed the oil yet because i wanted to make sure it runs, the oil looks good for now. On the carburetor there are to "nipples" one is for the fuel line going to the gas tank, where does the other one go? Surprisingly when i took the flywheel cover off, there were no nests!
Thanks for the help!

Ok, i got the flywheel off and nothing is rusted at all. there is still no spark though.