I think the hub bore of the wheels might be different front to rear and this may be the difference the parts book notes. How about the hub bolt circle?

Glad to hear the head looks nice. It sure sounds as if Mark is a competent Franklin machinist. tom Sept. 11, 2003 QUESTION: 1925 !!a Tom, A rash of medical problems have dogged me this past year,and have only now got my engine installed back in the car.. Before closing up the front end,made sure the mark on the cam shaft lined up with the mark on the gear.also lined up the mark on the crank shaft with the mark on the cam gear,all this with # 1 piston on top dead center.. The distributor was positioned so that itfired # 1 piston at this point.. I do have the original owners manual on setting the valves,but its of no use as all the valves are way off the mark..Ive tried several ways to set valves as per specs,but have had no luck and the engine will not start,though spark and gas seem to be ok.. At this point need to know if # 1 is on tdc,dist set properly,where do i set all the valves to start the process and then what is the procedure for setting the valves on each cyl.. All this is ...  more