The cost of transcribing such records shall be paid by the new county so created and the board of county commissioners of such county are [is] hereby empowered and directed to provide for such transcribing of records, either by contract let to some competent and responsible person or persons or by hiring responsible and competent persons for such work but in no event shall the price paid therefor exceed the sum of ten (10) cents per hundred (100) words for transcribing deeds and such printed or written matter or the sum of five cents [($.05)] per square inch for the reproduction of maps, plats, etc. Provided, that no instrument shall be required to be transcribed for less than twenty-five (25) cents or any map or plat reproduced for less than one ($1.00) dollar. When the transcription of such records shall have been completed the person or persons making such transcription shall enter, upon the last page of such new records created or upon the face of such plat or maps reproduced, a certificate under oath, that the same are true and correct copies of the instruments as originally recorded.