I know it wasn't taken on that date. Or at least I am relatively certain that it was not taken on that date. Most likely the date of 23 July was the date the list was "written" up for submission to the Provost Marshal General.
Paul Freund--shown here on line 13--is known to have died in Scott County, Iowa in June of 1863. His wife petitioned to administrate his estate on 17 July of that year, indicating he died on 28 June 1863. Her petition is filed with the local county probate records for Scott County.
Obviously dead men cannot be drafted. The information must have been collected before Paul died and "written up" later.
Are you assuming that someone is alive on a certain date because his name appears on some list?