Wiring mystery

If it won't fire with starting fluid it is in the ignition and could be the points condenser etc.

Remove wire to the coil from the resistor and check to see if you get a spark from the wire when you strike it to the frame of the tractor. If you do then remove the distributor cap and coil and take the distributor off the tractor by removing the two retaining bolts. When you put it back on be sure the offset on the shaft is in line with the offset on the cam gear.

With the distributor off the tractor reconnect the coil wire and put the coil back on top of the distributor with the cap and wires off. Connect the base of the distributor to the tractor frame with one jumper cable. Using a cloths pin connect a wire from the base of the dist. to about 1/8" from the terminal that connects the distributor cap to the distributor. Turn the dist shaft and there should be a blue spark between the gap of the small jumper wire between the terminal and the base. If no spark you should turn the distributor till the points are open and then using an insulated handle screwdriver make contact between the two open point contacts. If it now fires you have a bad set of points and they are not making contact when they come together. They should be replaced. If you have no spark anywhere then you should try grounding the incoming spring connector from the coil at the bottom of the coil to the base of the distributor with the points removed from the distributor and also the condenser. If there is still not any spark from the coil you should replace the coil.