I just went through this myself, If the tractor has been setting up any length of time with a possibility of having ethanol then the needle is probably shredded, I would get a rebuild kit for the carb, you probably wont need a float but get the two gaskets and needle and seat. Now for the ignition side i would start with the points and use some emery paper or very fine sand paper and sand between the contacts on the points, then sand the distributor contacts inside the cap, then sand the end, and top of the rotor button. This should help get you going, you may want to come back later and replace anything severely worn.