/usr/include/boost/units/systems/cgs/ is in libboost1.55-dev 1.55.0+dfsg-3.
This file is owned by root:root, with mode 0o755.
..
/usr/include/boost/units/systems/cgs/acceleration.hpp
/usr/include/boost/units/systems/cgs/area.hpp
/usr/include/boost/units/systems/cgs/base.hpp
/usr/include/boost/units/systems/cgs/current.hpp
/usr/include/boost/units/systems/cgs/dimensionless.hpp
/usr/include/boost/units/systems/cgs/dynamic_viscosity.hpp
/usr/include/boost/units/systems/cgs/energy.hpp
/usr/include/boost/units/systems/cgs/force.hpp
/usr/include/boost/units/systems/cgs/frequency.hpp
/usr/include/boost/units/systems/cgs/io.hpp
/usr/include/boost/units/systems/cgs/kinematic_viscosity.hpp
/usr/include/boost/units/systems/cgs/length.hpp
/usr/include/boost/units/systems/cgs/mass.hpp
/usr/include/boost/units/systems/cgs/mass_density.hpp
/usr/include/boost/units/systems/cgs/momentum.hpp
/usr/include/boost/units/systems/cgs/power.hpp
/usr/include/boost/units/systems/cgs/pressure.hpp
/usr/include/boost/units/systems/cgs/time.hpp
/usr/include/boost/units/systems/cgs/velocity.hpp
/usr/include/boost/units/systems/cgs/volume.hpp
/usr/include/boost/units/systems/cgs/wavenumber.hpp