/usr/include/spooles/Utilities/ is in libspooles-dev 2.2-12build1.
This file is owned by root:root, with mode 0o755.
..
/usr/include/spooles/Utilities/CV.h
/usr/include/spooles/Utilities/DLIST.h
/usr/include/spooles/Utilities/DV.h
/usr/include/spooles/Utilities/DVsort.h
/usr/include/spooles/Utilities/FV.h
/usr/include/spooles/Utilities/FileType.h
/usr/include/spooles/Utilities/I2OP.h
/usr/include/spooles/Utilities/IP.h
/usr/include/spooles/Utilities/IV.h
/usr/include/spooles/Utilities/IVsort.h
/usr/include/spooles/Utilities/MM.h
/usr/include/spooles/Utilities/ND.h
/usr/include/spooles/Utilities/PCV.h
/usr/include/spooles/Utilities/PDV.h
/usr/include/spooles/Utilities/PFV.h
/usr/include/spooles/Utilities/PIV.h
/usr/include/spooles/Utilities/Utilities.h
/usr/include/spooles/Utilities/ZV.h
/usr/include/spooles/Utilities/axpy.h
/usr/include/spooles/Utilities/iohb.h
/usr/include/spooles/Utilities/mdot.h
/usr/include/spooles/Utilities/misc.h
/usr/include/spooles/Utilities/newsort.h
/usr/include/spooles/Utilities/util.h