I recently came across this little extract from Oman's "Wellington's Army', (Second Impression. 1913, p31) where he discusses first-hand accounts of the Peninsular War:

A third valuable author is Colonel St Chamans, an aide-de-camp of Soult, whom he cordially detested, and whose meanness and spirit of intrigue he is fond of exposing.

Having searched for St Chamans on the net, I found a listing for his book, but alas, for the moment it is 'non disponsible', but given Oman's characterisation of St Chamans, I am of the opinion if there is any evidence of wholesale looting, then St Chamans will have recorded it, bearing in mind his feelings towards Soult. I shall continue to monitor, (or is that 'moniteur'?), the link, and if anything shoud be forthcoming, then I will let you all know.

Elting in "Swords Around A Throne" (Phoenix Giant Edn, p151) describes Soult as "a quiet and skilful looter' and quotes Guy Giodlowski's "Le Maréchal Soult" Souvenir Napoleon, No 327 (Paris, January 1983, pp 2-4), in which Napoleon describes Soult's ability to "make money out of everything".

Neither of these, of course, are primary sources, but if anyone can track down a copy of Glodowski, maybe they can find an attribution of Napoleon's comment. I am trying to get my hands on a copy, and again if I am successful, I will let you know.

Trevor