ok, first off...if you say that it won't turn over, to most people that means that the engine is locked up. but you are saying that it spins over when you are trying to start it because you can hear the piston going up & down. (turning over) if it will not run, that would be described as it not wanting to fire.
pouring gas in the spark plug hole can cause 2 problems. 1. it will foul your plug and make it so it does not spark. 2. if you pour too much gas into the cylinder, with no spark you risk hydrolocking the engine, but it would take an aweful lot of gas for that to happen.
you have spark, but do you know if you have fuel flow into and out of the carb?
if your carb has a small white plastic "T" on it, in line with the fuel line...it's a second on/off valve for the gas. make sure that the "T" is in line with the fuel line and it will be open.
if you have spark, then your wiring should be ok.
get some starting fluid, and spray a TINY amount into the opening of the carb and try to start it. only use a tiny amount because there is no lubrication (oil) in starting fluid. just use enough to see if the engine will fire.
If it fires...then you have no fuel flowing into or out of the carb.
It's possible that your float could be stuck in the up position causing the needle & seat to be closed, not letting gas into the carb.
if this is the case, you will have to take the float bowl off the bottom of the carb and check to see if the float is stuck. this happens quite often so it isn't uncommon and it's simple to fix.
if the float is stuck, chances are just by taking the float bowl off, and moving the float up & down with your finger will free it up.