In the Arena era version of the Empire, there were *moth forts in Elseweyr as at least one is listed as being near Dune... I was just doing research on this today, here, quoth the UESP: "http://www.uesp.net/wiki/Lore:Dune is a city in http://www.uesp.net/wiki/Lore:Anequina in northwestern http://www.uesp.net/wiki/Lore:Elsweyr, near the border with http://www.uesp.net/wiki/Lore:Valenwood. The http://www.uesp.net/wiki/Lore:Imperial_Legion outpost Sphinxmoth Legion Fort is located nearby."
If the in-game book "Mixed Unit Tactics" is still canon, then the fort is too However, I also know that there are many reports that most of the Legion withdrew to Cyrodiil during the Oblivion Crisis, and obviously once various places seceded local rulers would probably have taken them over or destroyed them. I'm assuming that they were built on the orders of Tiber Septim himself, so every conquered province received moth themed forts by 50 Third Era, in order to maintain control over what were new conquests (like the Normans did in England). BUT I'm not sure how to confirm any of this D:
As for the number of legions, I don't really know! My guess would be to look up what Rome was able to do, then somehow figure out WTF the population of each province is and extrapolate from that @..@;;;