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/etc/emacs/site-start.d/50mailutils-mh.el is in mailutils-mh 1:2.99.99-1ubuntu2.

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;; -*-emacs-lisp-*-
;;
;; Emacs startup file for the Debian GNU/Linux mailutils-mh package

(if (not (file-exists-p "/usr/bin/mu-mh/inc"))
    (message "Package mailutils-mh removed but not purged.  Skipping setup.")

  ;; This sets up Emacs20's and Emacs21's MH-E to use GNU mailutils MH.
  ;; The MH-E Debian package (> 8.0) will find us (or nmh) on its own.
  (setq mh-progs "/usr/bin/mu-mh"
        mh-lib "/usr/share/mailutils/mh"
        mh-lib-progs mh-progs))