suggestion - if replacing 2N3055s, opt for BEL versions (yes, they are still available). They cost about Rs.90 a piece but a far superior in comparison with their Chinese counterparts available for less than half the price. Regards.
Resistor is connected between the centre tap and one other tap (depending on where you want the taper) and its value should be around 10% to 20% of carbon track value for each channel though the value also depends on other factors. Please refer to "Changing the Law of a Pot" under https://sound-au.com/pots.htm.