1939Deluxesedan
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TubmanI think it would be a good idea to try to figure out if it has been converted to 12 volts or not. Check a few of the light bulbs for voltage (including headlamps). At this point in your build, polarity is not really that important; your choice. It just matters how you subsequently run the wires. If it were me, I'd go positive ground if it's 6 volt, negative ground if 12 volt.
Also; distributors are not voltage sensitive; coils are. The exception would be if it was an electronic distributor. You are aware that helmet distributors usually come with a built in coil.
Here is a wiring diagram from Van Pelt's site.
http://www.vanpeltsales.com/FH_web/...al-pics/Flathead_Electrical_wiring1939dlx.jpg