The first is prohibited because of the manner in which it was acquired, such as something usurped or stolen.
The second is prohibited in itself, such as silk for a man. The same applies if he makes stockings containing images; this is prohibited. It should not be said that this falls under the category of things subjected to use and wear, because it is clothing, and clothing containing images is prohibited in all circumstances. Thus, if a stocking bears the image of a lion, for example, it is not permissible to wipe over it.
Wiping over either of these two types is not permissible.
We know of no clear evidence for this.
As for the reasoning, wiping over leather socks is a concession, and a concession cannot be availed of through an act of disobedience. Moreover, to deem wiping over something prohibited permissible would entail allowing a person to continue wearing that prohibited item, whereas what is prohibited must be condemned.
We might also argue by analogy from the invalidity of the prayer of one who lets his garment hang below his ankles (1)—if the hadith is sound—