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/usr/lib/pkgconfig/libuser.pc is in libuser1-dev 1:0.56.9.dfsg.1-1.2ubuntu2.

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prefix=/usr
exec_prefix=${prefix}
libdir=${exec_prefix}/lib
includedir=${prefix}/include

Name: libuser
Description: A user and group account administration library.
Version: 0.56.9
Libs: -L${libdir} -luser -lcrypt 
Requires: glib-2.0 gobject-2.0 gmodule-no-export-2.0
Cflags: -I${includedir}