On November 19, 1994, at 1100 eastern standard time, a Cessna 182A, N3724D, nosed over after a forced landing at Johns Island, South Carolina. The commercial pilot was not injured, while the aircraft was substantially damaged. The aircraft was operated under the provisions of 14 CFR Part 91 by Jollymon Banners, Inc., of Folly Beach, South Carolina. Visual meteorological conditions existed at the time, and no flight plan was filed for the local, banner tow flight. The flight originated in Charleston, South Carolina at 1045. The pilot was maneuvering the aircraft to pick up an advertising banner when rough engine operation was noted, with a loss of power. About 50 feet above ground level, he applied power, and the engine sputtered. An immediate decision to land the aircraft was made. He set up for a forced landing in a tomato field. During the landing roll, the nose wheel dug into the soft ground, and the aircraft nosed over. Following removal of the wings, the aircraft was transported to a salvage and storage facility where an examination of the engine could be performed. The engine remained securely attached to the mount, and a decision was made to attempt an engine run after connecting a fuel source to the wing tank fuel lines. Fuel and battery power was applied to the aircraft, and the starter was energized. The starter would crank the engine, however the engine would not start. Valve action was correct, and there was compression observed on all cylinders. When the initial attempts to start the engine were unsuccessful, the fuel lines were examined. The fuel line from the gascolator to the carburetor was dry. The input line to the gascolator was removed at the gascolator fitting. When the line was removed, an unknown substance fell from the inside of the line, and fuel began to flow freely. The substance that was blocking the fuel line could not be found in the grass below the aircraft. The line to the gascolator was reinstalled, and the engine started. The engine was run satisfactorily for several minutes. Because of bending damage to the propeller blades, the engine was not run at full power.