Almost every tank made 55g or over has tempered bottoms. You need to either confirm with the manufacturer if the bottom is not tempered, or don't bother and assume it is, and don't drill it.
I'd drill the back. Whether you use one or two overflows is more or less up to you, the tank is small enough that it shouldn't make much difference. 1" is a very common drain size, but frankly, I'd do 1.5" if you can. 1" might push 600gph if you are lucky, but it's not uncommon to see far less than that. 1.5" will handle well over 1000gph, so a single 1.5" back drilled overflow will handle over 10x turnover per hour.