The dimensions you gave for the "110 gallon sump" work out to 94 gallons (FYI)
I think that putting two 40 breeders on a shelf 85" off the on a stand with a 30" wide base is way too top heavy. It helps that there will be other tanks below, but I still wouldn't do it without attaching the top of the stand very firmly to the studs in the wall.
In the design given in this thread, the horizontal cross members (blue) are not load supporting beams. Instead, the load rests directly on top of the four beams around the outside (red and yellow pieces). If you make your stand wider and longer than the tanks they support, as you propose, then 50% - 100% of the weight will be supported by the joints between the blue cross members and the red beams. That breaks the first rule of this stand design, which is to support the weight from below, not from the side.
I think you should design this so that there is a beam running directly under at least the two long edges of each tank, and a leg under each end of each beam. The dimensions for the tanks you want to support are:
40 gal BR is 36" x 18"x16" (two of them on the top shelf? so 72x18x16)
75 gal is 48"x18"x21" (middle level)
94 gal sump is 41"x26"x20.25" (bottom level)
So build the stand 72x18, except make the base stick out 8" more in the front or back, to accommodate the 26" wide sump. Use 2x4's for the horizontal pieces of the base, including two cross members that are 38" apart, that the ends of the 41" long sump will rest on, so the entire perimeter of the sump will rest on 2x4's which rest on the floor (shim them if the floor isn't flat). On top of that base, build a stand that is 72x18. Use 2x4's for the legs and tacking strips (no need to use 4x4's) Use 2x6's for the horizontal beams (red and yellow) on the top two levels.
I'm assuming that these are all glass tanks. If they are acrylic, then add blue cross members (2x4's) and plywood under the tanks. Secure the cross members very well to the beams (I like to use metal joist holders)
That'll do it. I like to skin it, or add 8"long 45 degree diagonal 2x2's at some of the 90 degree joints, to prevent side to side rocking ("wracking") Now that I think about it, with so much weight so high, wracking will be more of a danger for you, so I think you should definitely reinforce as many of the 90 degree joints as you conveniently can. Adding a 12" wide rectangular strip of plywood on the back, on each side, between the middle and top beams would be enough, and still leave 48" of the back open.
And don't forget to attach the top of this beast to studs in the wall. Even a gentle little earth quake could easily topple this thing over with 900 lbs of water 8' up in the air, and an 18" or even 26" wide base.