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/usr/share/cups/templates/error.tmpl is in cups-server-common 1.7.2-0ubuntu1.11.

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<DIV CLASS="indent">

<H2 CLASS="title">{?title} {?printer_name} Error</H2>

<P>{?message?{message}:Error}:</P>

<BLOCKQUOTE>{error}</BLOCKQUOTE>

</DIV>