If you can't calibrate the speedometer then you need a tachometer. These are very affordable on eBay. First you'd have to connect the speedometer with the cover glass removed to the back wheel and have the wheel off the ground. Paint over the old markings. Next, you'd have to figure out the minimum rpm measurements for at least every 5 mph using 26" wheels. When you hit These rpm measurements transfer marks to the painted-over speedometer display.
I could do the calculations for you if I knew what engine you plan to use and what rear sprocket you plan to use.