Small Engines (Lawn Mowers, etc.): B&S 8 HP Wont start, point gap, air compressor

Question
Hello.  I am unable to get the 8 h.p B&S on a Troybilt Horse rototiller to start.  It has sat for 2 years without running.

I have cleaned the carb as much as I can, filed the points and replaced the carburetor float.  It is getting spark and the carburetor bowl is filling.  When I put a bit of gas directly in the carburetor I get a bit of a firing, but not much. I have played with the two jet settings and have them 1 1/2 turns out from the stop.  I'm not sure what to try next.

The engine is Model 195432, Type 0149-01 Code 79064212


Answer
Did you set the point gap to .018-.020 of an inch?

Can you keep the engine running by dripping gasoline in the carburetor?

If so, then the carburetor is dirty.  Did you remove the carburetor jet(s) and blow compressed air from an air compressor through all the carburetor orfices?

Eric