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/etc/squirrelmail/config_local.php is in squirrelmail 2:1.4.23~svn20120406-2+deb8u2.

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<?php

/**
 * Local config overrides.
 *
 * You can override the config.php settings here.
 * Don't do it unless you know what you're doing.
 * Use standard PHP syntax, see config.php for examples.
 *
 * @copyright 2002-2012 The SquirrelMail Project Team
 * @license http://opensource.org/licenses/gpl-license.php GNU Public License
 * @version $Id: config_local.php 14248 2012-01-02 00:18:17Z pdontthink $
 * @package squirrelmail
 * @subpackage config
 */