Carbureted vehicles are usually easier to get running. Not as much electrical stuff to go wrong. You need (the correct amount of) fuel, spark and compression. First off since many people are used to crank and go with FI vehicles, it easy to forget you have to mash the gas pedal a few times to prime it in carb vehicles. Check the manual for correct starting procedure. Check if its got a hidden kill switch etc.
Now if you're sure you're doing it right and not missing the obvious...(doh!)
Get a spark checker and check for spark. Go between coil wire and (good) ground. See if spark is produced while cranking. It should be bright and blue. If not you got a spark issue (in coil or module/points that triggers it) If it is then go between a plug wire and the cap and you should have the same result but the spark will be slower (you see individual cyl firing instead of all) This checks to make sure dist is good.
Next go on to fuel. Unless its obvious its getting gas (not likely if spark is good and its not running) Get some good ol starting fluid and give it a good shot in the carb. If it fires a few times or backfires (watch out don't get your eyebrows singed off) then you have a fuel problem.
If it still wont start, get a compression tester and check all the cylinders. If its got no compression you're looking at major engine work.
If it's been sitting for a long time then i'd suspect fuel. Gas turns to brown goo faster than you might expect. Also bring a battery charger or jump box b/c if you have to do a lot a cranking the probably already low battery will die. I have no experience with samurai's but engines are all based on the same principles...so I hope this helps. Good luck with it.
-Ted
ahaha
