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Yes, the smaller tire would record more miles, about 6.1% more miles.
So if you travel 100 actual miles, and use 2 gallons of fuel, you would figure your mileage as 50mpg. With the smaller tires your odometer would show 106.1miles, even though you had only traveled 100 miles, and if you consumed the same 2 gallons, you would falsely calculate 53.05mpg
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