"Wagons of loot and curses of the population" was a rhetorical flourish rather than a legal definition. Having done a fair amount of reading on the revolutionary wars, this is the depressing impression I received.

What was classed as loot might depend on your point of view, I was including government backed looting of art treasures, started by the Committee of Public Safety, which I believe continued during the Empire. Private soldiers of any army have always looted of course (see Kipling ), what was less common was the involvement of senior officers, which appears to have been the problem with the French army. I don't have figures, but I don't think the origin of Soult's famous collection of Spanish paintings was disputed, and I believe the French baggage captured at Vittoria also provided some evidence in this respect.

regards,

Susan