The CUPS development libraries are missing.
$ sudo apt install libcups2-dev
$ sudo apt install libboost-dev
This may occur, when CUPS is installed in a different path, than expected.
configure
tries to determine where CUPS is installed using the cups-config
utility.
If the latter is not found, default values are used.
Default directories for CUPS are '/usr/share/cups' and '/usr/lib/cups'.
This behaviour can be changed using environment variables, e.g.
$ cups_datadir='/usr/local/share/cups' cups_serverbindir='/usr/local/lib/cups' ./configure