It’s here. Not only does this journal have the highest rejection rate of any journal; it has no page charges. You may submit your manuscript with no anxiety, since you know it will be rejected. Unfortunately, as a colleague of mine has pointed out, if the paper is rejected immediately, you may not leave it on your resume for long; it would be better if they held your paper under review forever.
You may buy a T-shirt at their store: they claim that they will not reject your money.
Finally, if you submit a paper to a journal that will never publish it, have you created any information?
Thanks to John Scales of the Colorado School of Mines for the link.