Horace Dulin, 71, former president of the china and glassware firm of Dulin & Martin here, died yesterday (January 12, 1955) at his home, 2616 Cathedral Ave., N.W. Washington, D.C. of a heart ailment.

Mr. Dulin was an estimator of equipment for veterans' hospitals for the Veteran's Administration. he had previously done similar work with the Red Cross.

Born in Washington, Mr. Dulin went to old Central High School and Cornell University. Afterward he began work with his father, T.C. Dulin, at Dulin & Martin. Mr. Dulin became president when his father died. The firm was at 1217 F St. N.W. and later on the southwest corner of Connecticut and L St. N.W.

Mr. Dulin was a veteran of World War I and a member of the American Legion. The Thad Dulin Post of the Legion is named for his son, Lieuenant Colonel Thaddeus Dulin, who was killed in the Normandy invasion.

He is survived by his widow, Mrs. Elton Ronsaville Dulin, whom he married in 1909.