Didn't you say that it was sparking OK? If so, that rules out the kill-switch.
(You have tested for spark?)
Not real sure what you mean by re-built the carb.
Also, just because the carb is pushed right on doesn't mean that it won't leak - in fact it probably will. Do a search on this sometime.
Even if it leaks at the inlet a bit, it should still run.
If it sparks OK, try starting at several different choke positions. That should rule out a lean mix from an inlet leak.
If it still doesn't fire, it's probably a rich mixture, for one reason or another. Are you sure the slide needle is correctly fitted? If the 'c' washer isn't holding it down, the needle can rise into the slide, enriching the mixture heaps.
... Steve