You fool, how about next time you give an educated answer.... dirtier... my god...
Some tanks are not a square box, it may be larger toward the top then narrow out toward the bottom hence why the bottom half goes quicker.
It also has something to do with the fuel tank float and needle.
Better explained - This is the correct answer. Enjoy.
http://auto.howstuffworks.com/fuel-gauge1.htm
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