George, a leaky bowl gasket won't cause the carb to leak, assuming the tractor was parked reasonably level. You need to replace the needle and seat. It's also possible the float has a leak; shake it and see if you can hear gas sloshing around inside.
I've learned to always turn off the gas on my tractor. If the needle and seat are even slightly leaky, the whole tank of gas ends up on the ground when you have a gravity-feed fuel system.
I don't bother running the carb dry on my tractor, but usually do so on my small engines. The less gas to dry up, the less gum is left in the carb. The only engine I've run into that seemed to have a problem with that was on the Harley Sportster my wife owned. After it would sit for several months with the fuel turned off and the carburetor run dry, the float would stick open. I'd have to take the bowl off and jiggle the float, then it would be fine the rest of the season.
I don't think gasoline in the carburetor serves as a rust preventative. Rust means there was water in the carb.
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Today's Featured Article - A 1937 John Deere Unstuck - by Gary Hickman. Here is my story of how I got the pistons out of a 1937 JD B that the engine had been stuck for about 14 years: About 12 years ago my Dad gave me one of the tractors I ran as I was growing up on our farm in central Nebraska. The engine on this tractor, a 1937 John Deere "B", had been stuck for 2 years before he gave it to me. This last spring (1999) I hauled the tractor to our 2 acre lot in St. Libory Nebraska where it joined my antique machinery collection, at that time a 1929 Caterpillar T
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