At first, during the initial expansion, the Romans took everything of value from the town or city. Looting was the last stage of conquest. The soldiers went through all the temples, public building and even private homes and gathered all the wealth and piled it into a designated place. It was then divided up by the army and each man was given a share (the generals and officers, more than the common soldier). The men who did not participate in the battle, or were ill and hospitalized were also included in the loot sharing. This was one of the reasons the army was so attractive to the early Romans. After the establishment of the principate, this practice was stopped and the men were rewarded with imperial bonuses instead.
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Another view
Firstly, they stole land, to add to their territory or provide for disbanded soldiers.
Secondly they often stole the people – sold into slavery, unless a surrender agreement said otherwise.
They looted unless a surrender agreement said otherwise.
They then imposed conditions – government, taxes etc.
Some was stealing, later it was about maintaining peace and good government.
