If the records of any office named in section 375.14 are damaged so as to render any portion of them liable to become illegible, destroyed, or lost, the county board shall provide suitable books, and cause the records to be transcribed, so that the new volumes will correspond, in designation, letter or number, and page, to the original records. The fees for the work shall be fixed by the board, and shall not exceed seven cents per folio for the whole work done. Printed record books shall be used when practicable for both original and transcribed records.