Absorption and scattering properties in polarized bright soft X-ray   selected ROSAT AGN
  We have surveyed the optical linear polarimetric properties of 65 soft X-ray selected ROSAT Active Galactic Nuclei (AGN). Most of these sources show low polarization (<1%) and no optical reddening. This is in agreement with the X-ray results suggesting a direct view on the center. However, two of our AGN show polarization as high as 7--8% and high reddening. This optical reddening suggests a high column of dusty gas, but why does this gas not absorb the soft X-rays? We suggest that the dusty gas is actually ionized. There is evidence for these 'warm' absorbers from X-ray absorption features seen in ROSAT and ASCA spectra. 
D. Grupe, Beverley J. Wills, D. Wills, Karen M. Leighly