Tractor Repair: 8-N wont start, spark plug wires, spark plug

Question
I have a 8-N tractor with the front distributor 12v sys. Was running fine a week ago. Rained all week and came to start it a week later and won't start. Checked had no spark . Took dist. cap and coil off. Filed on pints re gaped. reinstalled and retested. Now has good spark to each spark plug took  spark plugs out and cleaned and tested, spark will jump the gap. Cranks good has good compression. Floods out while cranking and wont hit a lick. I have try ed not to choke it and even move the throttle from closed to wide open and not start. Is there a timing that may of moved or does the governor keep it from being on time? It was running like a new one before the rain. It would start on the first couple of spins with one pull and  release on the choke .The dist was not wet but points were corroded.  any Ideas Thanks

Answer
I think you probably have the spark plug wires to the wrong cylinders. Verify that they are in the correct order. I only say this because I have done it. If you did not move the distrubitor then I really don't think you changed the timing. Only other thing I can think of is restriction in the air intake or low compression but I would start at the wires. Verify and follow-up I know a really good 8-n guy and I could ask him.