We present the results of a series of observations of the near- and mid-inf
rared polarization properties of the type 2 Seyfert galaxy NGC 1068. Our da
ta agree well with previously published results in showing the need for a s
eparate polarization mechanism in the near-infrared apart from scattering.
We find that the predictions of a simple model in which this component aris
es through absorptive dichroism caused by aligned grains within the extende
d warm (similar to 400 K) dust fit the data reasonably if the obscured back
ground source is itself the result of dust emission (at temperature > 1000
K), By considering the change of polarization with wavelength we show that
the extinction to this hot dust region is in the range A(V) = 20-40, Consid
eration of the observed data then leads us to the conclusion that, if viewe
d face-on, NGC 1068 would have a strong near-infrared excess similar to typ
e 1 Seyfert galaxies. Comparison with other independent measures of the ext
inction to the active nucleus itself leads us to the conclusion that the ho
t dust must provide screening equivalent to at least A(V) = 40, and possibl
y much higher. We speculate that this component alone may be the 'classical
' torus discussed in terms of the unified model, and the more extensive mid
-infrared emission may arise from circumnuclear molecular cloud material, a
nd dust in the ionization cones.