I think this would tie back to the X-Ray Specs as sold in the backs of comic books. From X-ray specs there are quotes:
X-Ray Specs were long advertised with the slogan "See the bones in your hand, see through clothes!" Some versions of the advertisement featured an illustration of a young man using the X-Ray Specs to examine the bones in his hand while a voluptuous woman stood in the background, as though awaiting her turn to be "X-rayed".
This article says that they were patented in 1906, but I am betting the whole "See through clothes" thing was influenced by this event:
X-Ray Specs were improved (Patent# 3592533) by Harold von Braunhut,
also the inventor of Amazing Sea-Monkeys.
As after all, those Sea Monkey ads were amazing. (I regret never buying some and letting them swim around in their little castle and wear their little crowns).
And The Secret History of X-Ray Specs opines (emphasis mine)
Although the harmful effects of frequent exposure to X-rays were soon
discovered, the exciting promise of X-ray vision never really went
away. X-ray specs, a novelty item often sold via boys’ comic books and
magazines, were first patented in 1906.
So you just have to put 2 and 2 together to get the answer!
So while I can't see a definitive date, it seems that it pre-dates Superman by up to 30 years.