Section Width:
Following the letter(s) that identify the type of vehicle and/or type of service for which the tire was designed, the three-digit numeric portion identifies the tire's "Section Width" (cross section) in millimeters.
P225/50R16 91S
The 225 indicates this tire is 225 millimeters across from the widest point of its outer sidewall to the widest point of its inner sidewall when mounted and measured on a specified width wheel. This measurement is also referred to as the tire's section width. Because many people think of measurements in inches, the 225mm can be converted to inches by dividing the section width in millimeters by 25.4 (the number of millimeters per inch).
225mm / 25.4 = 8.86"
Sidewall Aspect Ratio
Typically following the three digits identifying the tire's Section Width in millimeters is a two-digit number that identifies the tire's profile or aspect ratio.
P225/50R16 91S
The 50 indicates that this tire size's sidewall height (from rim to tread) is 50% of its section width. The measurement is the tire's section height, and also referred to as the tire's series, profile or aspect ratio. The higher the number, the taller the sidewall; the lower the number, the lower the sidewall. We know that this tire size's section width is 225mm and that its section height is 50% of 225mm. By converting the 225mm to inches (225 / 25.4 = 8.86") and multiplying it by 50% (.50) we confirm that this tire size results in a tire section height of 4.43". If this tire were a P225/70R16 size, our calculation would confirm that the size would result in a section height of 6.20", approximately a 1.8-inch taller sidewall.
Because a higher sidewall will flex more then a shorter sidewall even when unloaded the 305/50 designation would mean a smaller contact patch then a 275/40 because the sides of the tire that are flexed out under the proper pressure on the proper width wheel is where that width measurment is taken.
You can go out and measure this for yourself. The first three numbers designate the width. I smoke so my memory sucks but if I remember right when I measured my 275/40 Yokohamas the tread was 261mm (fairly close to the 275)wide. When I measured the tread width on my 225/60 Falkens the it was 190mm wide.