Engine or Starter Seized up, A disappointing start on my 2.0 car Options

[Levi]

I tried to turn the engine over on the new 74 2.0 car and no go, it seems that either the started or the engine are seized, I could hear the starter hum but it wouldn't turn, I put the car on jack stands and went under to have a look around, There is no exhaust at all, none, zero, zip...looking up into the head the valves look a little cruddy.
In the morning I think I'll pull the plugs to see if there is any rust or crap on them, I'm also planning to pull the starter and check it.

This car has been sitting for up to 8 years the last license tabs expired in May of 1996, it looks like it was under a tree or shaded as there was moss on it.

The good news....
I just can't find any rust cancer anywhere on it, the body and interior are in great shape, and it still has the original GA code 2.0 engine...oh and the Dellorto's are DRLA-36's.

I'm sure open to any advise on how to proceed with the engine.
(IMG:style_emoticons/default/blink.gif)

[Levi]

Rusty,
I don't suspect water or liquid in the motor, the oil isn't white or gray, I suspect condensation might have rusted the cylinder walls..rings etc...
BUT I'm hoping its the starter thats rusted inside, I have no real Idea as to the history of this car as I bought it at a Towing company auction, I can say I've deduced a couple things about it 1st is that someone took good care of it while its was on the road and 2nd is its sat for a long time, I found 2 receipts in the glove box one was the WA. State vehicle emissions report showing it FAILED in 1996 and also a repair shop bill at that same time for a valve adjustment and the shop also tested the emissions and it still wouldn't pass because of the missing FI plus on the bill they indicated that the carbs needed to be balanced or adjusted. so it was not licensed again and must have set.