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/usr/lib/pkgconfig/libxsettings-client.pc is in libxsettings-client-dev 0.17-6ubuntu1.

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

Name: libxsettings-client
Description: Xsettings library
Version: 0.17
Requires: x11
Libs: -L${libdir} -lXsettings-client
Cflags: -I${includedir}