Outdoor Power Equipment and Small Engines - B&S 3 hp tiller won't start

I have a B&S 3 hp tiller given to me. The tiller hasn't been started for over a year. I have drained the oil and put new in it and a new plug and also clean the flywheel do to I wasn't getting a spark when turning trying to start the motor. After cleaning the flywheel I got a spark from the plug.I have also drained the tank and put new gas in the tank as well.

I now get smoke from the carborator and pops when I try pulling on the pull rope to start the motor. Can you please give me any help that will get me to get the motor to start.

Start with a good carb. cleaning.

Thanks I was thinking of that as well and I will go out and get a can of carborator cleaner.

Did you remove the flywheel to clean it?

No I just clean the outer edge where the magnet makes contacts with the flywheel.

Sounds like one or both of the following: 1- Sheared flywheel key thereby throwing off the ignition timing. 2- Improper intake valve clearance (lack of such in your case). I'd first check the condition of the key before checking the valve clearances. One thing to bear in mind though, you didn't indicate the year, or better yet, the engine ID numbers, but this engine likely has point ignition and the contact points may be your trouble if the key is, in fact, OK.

I finally got the motor to run. I check to see if I had any compression from the spark plug. And I didn't have any. So I took the top off of the motor and check the valves. And the exhaust valve was stuck open. So I took a little oil and turn the motor till the intake valve was open and I tap the other valve down. I worked with it until it would open close freely. And I put the top back on the motor and pulled the rope and the motor fired right up. It runs like a dream. I shut it off and started it many times and it started on the very first pull each time.
I want to say thank you to everyone who gave me advice and the help.