110 gallon LONG (60"x18"x24") versus 110 gallon TALL (48"x18"x30")
both tanks hold the same volume of water - 110 gallons
but their footprint is different.
The long aquarium has greater surface area for oxygen exchange, and can potentially support more fish.
The tall aquarium is good for discus and angelfish, but it is recommended you stock more lightly.
110 gallon tall has the same footprint as a standard 75 gallon. Hence, stock the tank as if it was a 75 gallon.