/usr/include/ACEXML/ is in libacexml-dev 6.0.3+dfsg-0.2.
This file is owned by root:root, with mode 0o755.
..
/usr/include/ACEXML/apps/
/usr/include/ACEXML/apps/svcconf/
/usr/include/ACEXML/apps/svcconf/Svcconf.h
/usr/include/ACEXML/apps/svcconf/Svcconf_Handler.h
/usr/include/ACEXML/apps/svcconf/Svcconf_Handler.inl
/usr/include/ACEXML/common/
/usr/include/ACEXML/common/ACEXML_Export.h
/usr/include/ACEXML/common/Attributes.h
/usr/include/ACEXML/common/AttributesImpl.h
/usr/include/ACEXML/common/AttributesImpl.inl
/usr/include/ACEXML/common/Attributes_Def_Builder.h
/usr/include/ACEXML/common/CharStream.h
/usr/include/ACEXML/common/ContentHandler.h
/usr/include/ACEXML/common/DTDHandler.h
/usr/include/ACEXML/common/DTD_Manager.h
/usr/include/ACEXML/common/DefaultHandler.h
/usr/include/ACEXML/common/Element_Def_Builder.h
/usr/include/ACEXML/common/Encoding.h
/usr/include/ACEXML/common/EntityResolver.h
/usr/include/ACEXML/common/ErrorHandler.h
/usr/include/ACEXML/common/Exception.h
/usr/include/ACEXML/common/Exception.inl
/usr/include/ACEXML/common/FileCharStream.h
/usr/include/ACEXML/common/HttpCharStream.h
/usr/include/ACEXML/common/InputSource.h
/usr/include/ACEXML/common/Locator.h
/usr/include/ACEXML/common/LocatorImpl.h
/usr/include/ACEXML/common/LocatorImpl.inl
/usr/include/ACEXML/common/Mem_Map_Stream.h
/usr/include/ACEXML/common/NamespaceSupport.h
/usr/include/ACEXML/common/SAXExceptions.h
/usr/include/ACEXML/common/SAXExceptions.inl
/usr/include/ACEXML/common/StrCharStream.h
/usr/include/ACEXML/common/StreamFactory.h
/usr/include/ACEXML/common/Transcode.h
/usr/include/ACEXML/common/URL_Addr.h
/usr/include/ACEXML/common/URL_Addr.inl
/usr/include/ACEXML/common/Validator.h
/usr/include/ACEXML/common/XMLFilter.h
/usr/include/ACEXML/common/XMLFilterImpl.h
/usr/include/ACEXML/common/XMLFilterImpl.inl
/usr/include/ACEXML/common/XMLReader.h
/usr/include/ACEXML/common/XML_Codecs.h
/usr/include/ACEXML/common/XML_Types.h
/usr/include/ACEXML/common/XML_Util.h
/usr/include/ACEXML/common/ZipCharStream.h
/usr/include/ACEXML/parser/
/usr/include/ACEXML/parser/parser/
/usr/include/ACEXML/parser/parser/Entity_Manager.h
/usr/include/ACEXML/parser/parser/Entity_Manager.inl
/usr/include/ACEXML/parser/parser/Parser.h
/usr/include/ACEXML/parser/parser/Parser.inl
/usr/include/ACEXML/parser/parser/ParserContext.h
/usr/include/ACEXML/parser/parser/ParserContext.inl
/usr/include/ACEXML/parser/parser/ParserInternals.h
/usr/include/ACEXML/parser/parser/Parser_export.h