/usr/share/texmf-texlive/makeindex/base/mkind.ist is in texlive-base 2009-15.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
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%
% This file is part of
% MakeIndex - A formatter and format independent index processor
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% Author: Gabor Herr
%
%
% $Log: mkind.ist,v $
% Revision 1.1 1991/12/13 16:39:53 schrod
% Initial revision
%
% Revision 1.1 1991/08/26 17:50:38 herr
% Initial revision
%
%
% MakeIndex 2.x 'word ordering'
% words beginning with a digit should sorted like special characters
sort_rule "\b.*" "&"
*sort_rule "[0-9].*" "\b&"
% define merge rules
include "tex.ist"
include "latex.ist"
% define sort rules
include "english/digit.ist"
include "english/special.ist"
include "icase.ist"
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