Hi Everyone, just bought an 88 Samurai and I have noted the t case wont engage into 4 low.  In the 4 low position it is in 4 high. 2 high,4 high and neutral seem to work correctly in their respective positions as well. The 4x4 light comes on but not the low light (as long as it isnt burnt out)
Any thoughts would be appreciated!

How are you determining it's in 4H and not 4L ?

I put it up on jack stands and hand spun the driveshafts, They were spinning at 1 to 1 ratio. Its was sitting for most of a year before I bought it and since I posted, I talked to the old owner and he told me to keep wiggling it and push harder forward. Apparently I wasnt pushing hard enough and now it engaged! First crisis averted. One rear axle seal is leaking so I have to do that plus the oily wet shoes. Also I need to drain out the stanky old gas. Covid keep busy chores!

I don't know what it is you're counting, but, it's not the transfer case reduction gearing - on a Samurai transfer case neither hi range nor low range is 1:1.

If your transfer case is in any 4wd mode, the front and rear driveshafts will always spin 1:1.  Now the output driveshafts and the input driveshaft between the transmission and transfer case, they will never spin at a 1:1 ratio...neither Hi or Low range are a 1:1 ratio on those cases.  I believe this link is what you may want to look at:  http://www.lowrangeoffroad.com/suzuki-off-road-parts/samurai/transfer-case/sloppy-shifter-fix-bushings-and-bolts.html
There is a good chance you have a worn shifter bushing in the case, or at least that is an easy and relatively inexpensive place to start on any of these Suzukis that have sloppy or bound up shifter issues.