The first element of the array @nametape is a reference to an anonymous array containing the elements 24 and 101. Note that a reference is a single, scalar value, not a list. On the first iteration of the foreach loop, $line is set to something like ARRAY(0x3cc154)). split finds no spaces to split on, so $values[0] contains ARRAY(0x3cc154) and there is no $values[1] (yet).

I’m guessing that instead of split you want something like this:

my @values = @$line;
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Do you have use strict; and use warnings; at the head of your script?

Hope that helps,