First start after 35 years

Gas tank full is heavy, I just put a 2 x 6 on top of floor jack, take tank lose, lower it and pour out that nasty old varnished gas. The gas tank being full helps it not rust, but that bad gas is BAD!!
After bore has soaked a day or so, try just rocking the engine back and forth before trying to turn it over. Soak carb over nite with SeaFoam, when it does start, it will smoke like crazy. SeaForm might soften those hardened things in the carb.
Lke said, drain and replace that OLD oil. It collects moisture. Yep tires are rotten.