Why did lord center ville refuse …

Lord Canterville refused to accept the jewels for the following reasons: 

1. The Ghost of Sir Simon D Canterville had gifted them to Virginia so they belonged to her.
2. She had done a great service to the entire Canterville family by freeing his soul. She deserved that gift from the ghost.
3. If the ghost came to know that Lord Canterville had taken the gift back from Virginia, he might come out of his grave again and make his life hell. 
4. Lord Canterville reminded Mr. Otis that at the time of purchase of the Canterville Chase, he had taken the furniture and the ghost at a valuation, and anything that belonged to the ghost passed at once into his possession, as, whatever activity Sir Simon might have shown in the corridor at night, in point of law he was really dead, and he had acquired his property by purchase.