Make sure your battery is fully charged. Ensure you have enough gas, and that the petcock is not off.
Make sure the kill switch is in the on position, and when you click the ignition to start it, the fuel pump is activated.
Pull a spark plug and make sure it's not fouled anyway. Make sure your carbs are clean and not clogged.
If the motor is turning at this point, yet still not starting, you probably have a valve problem, and they at least need adjustment.
Personally, I'd start with the battery voltage across the terminals with a micrometer, check the fluid level as well if its an old lead acid with a breather.
Next up would be the carbs themselves, checking the hoses and the diaphragms and most likely the floats and jets. Check all the inline filters.
Obviously, if it stinks of petrol you need to diagnose that as a matter of urgency.
€œMan differs more from Man, than Man from Beast.€ - Rochester